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1997 (3) TMI 365 - COMMISSIONER OF CUSTOMS & CENTRAL EXCISE (APPEALS)Extract: .......d. The Apex Court in case of Collector of Customs v. Sun Industries, 1988 (35) E.L.T. 241 (S.C.) had held that export was complete when the ship carrying the export consignment pass out of the territorial water of the India. Thus appellants are entitled to relief in this case. The order of the Adjudicating Authority is set aside and appeal allowed.
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