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1988 (4) TMI 49 - SC - CustomsWhether under the scheme of Section 75, export having been completed, the respondent was entitled to the benefit of the drawback scheme? Held that:- The expression "place" will depend for its connotation on the context in which it is used. In clause of charter party requiring charterer to procure safe "place" for discharge of cargo, quoted word meant spot selected to drop anchor plus area over which tanker might swing to tide and charter's duty was not fulfilled merely be selecting area containing both safe and unsafe berths. The word "place" as used in a statute relating to searching for stolen goods in any store, shop, warehouse, or other building or place in a town, includes a steam-boat or vessel moored at the wharf. In that view of the matter, there was export of the goods in terms of Section 75 of the Act. The fact that the ship was brought back to India because of the damages in the ship does not, in our opinion, affect the position. Tribunal was right in the view it took and the respondent was entitled to the benefit of Section 75 of the Act. Appeal dismissed.
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