https://www.taxtmi.com/caselaws?id=799992 Duty drawback entitlement arises on completion of export, when goods leave Indian territorial waters and title passes to the buyer. Subsequent non-arrival at the intended destination does not itself defeat drawback, particularly where sale proceeds are realised through the applicable rupee trade remittance mechanism and have not been rejected or reversed under foreign-exchange controls. Recovery provisions for erroneous or excess drawback differ from those addressing unrealised export proceeds. Goods already exported fall outside confiscation provisions confined to goods to be taken out of India; absent confiscability, the basis for related penalties, interest, and personal penalties fails. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799992 Duty drawback entitlement arises on completion of export, when goods leave Indian territorial waters and title passes to the buyer. Subsequent non-arrival at the intended destination does not itself defeat drawback, particularly where sale proceeds are realised through the applicable rupee trade remittance mechanism and have not been rejected or reversed under foreign-exchange controls. Recovery provisions for erroneous or excess drawback differ from those addressing unrealised export proceeds. Goods already exported fall outside confiscation provisions confined to goods to be taken out of India; absent confiscability, the basis for related penalties, interest, and personal penalties fails. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799992