TaxTMI 
TaxTMI 
1988 (4) TMI 49
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....alled 'CEGAT'). By the impugned order the Tribunal allowed the appeal of the respondent. 2. On 7th June, 1980 the respondent M/s. Sun Industries of Calcutta had shipped 6000 bundles containing 100000 sets of plywood panels for tea chests on the M.V. Mohur Gang. The shipment of the said goods was intended for delivery at Colombo under claim for drawback on the said goods under Section 75 of the Act against shipping bill. On 20th June, 1980 on proceeding to the voyage after shipment of the goods, the ship developed engine trouble on the way and returned back and ran aground in Indian territorial waters at the port of Paradeep. The fitting stores and cargo vessel had been salvaged into India under the supervision of Port Trust Paradeep. The r....
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....wback should be allowed of duties of customs chargeable under- this Act on any imported materials of a class or description used in the manufacture of such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods manufactured in India and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goo....
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....tside India and includes loading of provisions or store or equipment for use on board vessel or aircraft proceeding to a foreign port;" 4. The Tribunal found that the shipment was under a C.I.F. contract and that on the loading of the goods on board the title passed to the purchaser. The -Tribunal found that the ship left Calcutta and in fact it had passed beyond the territorial waters of India and the engine trouble developed while the ship was in the High Seas and, thus, by reason of the ship having passed beyond territorial waters with the goods on board, the export of the goods out of India had been completed. It appears that subsequently the ship decided to sail into the territorial waters was of no relevance. The Tribunal accepted th....
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....ession "taking out to a place outside India" would also mean a place in high seas. It is beyond the territorial waters of India. High Seas would also mean a place outside India, if it is beyond the territorial waters of India. Therefore, the goods were taken out to the high seas outside territorial waters of India, they will come within the ambit of expression "taking out to a place outside India". Indubitably the goods had been taken out of India. "Place" according to Webster Comprehensive Dictionary, International Edition page 964 means a particular point or portion of space, especially that part of space occupied by or belonging to a thing under consideration; a definite locality or location. It also means an open space or square in a ci....