1999 (10) TMI 82

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...., 1983 for export to Aden and Jeddah. The vessel set sail from Bombay, but on 7th March, 1983, while still within the territorial waters of India, sank. The cargo loaded by the respondents was destroyed. 2.The respondents contended, even so, that they had exported the said cargo and were entitled to duty drawback thereon under the Customs and Central Excise Duties Drawback Rules, 1971. The clai....

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....llector of Customs, Calcutta v. Sun Industries, 1988 (35) E.L.T. 241. This was a case where goods had been loaded on to a vessel in India and the vessel had sunk after it moved out of the territorial waters. This Court said : "When the ship got clearance and moved out of the territorial waters, the export was complete......But the expression 'taking out to a place outside India' would also mean....