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1999 (10) TMI 82 - SUPREME COURTExtract: ....... It is then that an export may be said to have taken place. In the instant case, the said cargo was destroyed when the vessel sunk within the territorial waters of India. There was, therefore, no export of the said cargo. Accordingly, no duty drawback was available in respect of the said cargo. 6.The civil appeal is allowed. 7.No order as to costs.
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