TaxTMI 
TaxTMI 
1989 (7) TMI 106
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....he transaction in petition, namely, the export by the National Agricultural Co-operative Marketing Federation of India Ltd. (NAFED) to VIO Export Khleb, an organisation of the U.S.S.R. Government, of HPS Kernels in bags. Between 1st and 21st March 1980 a part of the consignment was loaded at Bedibunder on the vessel n.v. "ROREIN ROLLAND", 1754 metric tonnes being loaded in to Hatch No. 3. On 22nd ....
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....rs in the U.S.S.R. and received from them a letter of subrogation dated 23rd May 1980. On 9th May, 1980 an agreement was arrived at between the petitioners and the 4th respondents whereby, with permission, the 4th respondents agreed to purchase the damaged consignment for the sum of Rs. 44,50,000/-. There was also a further agreement between the petitioners and the 4th respondents whereby it was a....
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.... the application for refund was barred by the provisions of Section 27 of the Customs since it was received after 6 months from the date of the payment of Customs duty. 3. This petition seeks the quashing of the  appellate order and the refund of the sum of Rs. 26,62,187.50 Ps. 4. The first question is : when does an export take  place, and it is settled by the judgment of a Division....
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....84 (16) E.L.T. 171 (S.C.) = A.I.R. 1984 S.C. 971;Atul Products Ltd. v. Union of India, 1985 (22) E.L.T. 714 and International Electronics Mfg. Co. v. Union of India, 1986 (25) E.L.T. 631]. 6. Now, Customs duty upon the export of goods is  leviable when the goods are exported, that is to say, when they leave Indian territorial waters. The machinery of the statute requires that it be collecte....