TMI Blog1980 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were damaged. Consequently, the goods were unloaded. Subsequently, the damaged goods were sold in auction and were cleared by M/s. Lucas Indian Service Ltd., Madras, which is a subsidiary of the petitioners. It bid at the auction to avoid the damaged goods being sold in the market as genuine goods. The petitioner, then claimed before the Assistant Collector of Customs, the first respondent herein, the drawback of the duty on the goods exported by them. The first respondent by his order dated 27th November, 1974 rejected the claim on the ground that the goods had not crossed the custom's frontier and therefore it could not be said that the goods had been exported out of the country. The petitioners further appealed to the second res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y place outside India, a drawback should be allowed of duties of Customs chargeable under this Act on any imported materials of a class or description used in the manufacture of such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2)......" It is not disputed by Mr. U.N.R. Rao for the respondents that if it is found that the goods had been exported by the petitioners to any place outside India, that the petitioners would be entitled to the drawback as provided for under Sec. 75 of the Customs Act and the rules made thereunder. 4. Sec. 2(18) of the Customs Act defines export thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken out of India viz. beyond the territorial waters of India to a place outside India. Admittedly, the goods have not gone outside the Port of Madras. The fact that the petitioners had loaded the goods in the vessel or the property in the goods had passed to the foreign buyers is not relevant for a consideration of the question whether the, goods had really been exported out of India. Similarly, the fact that the petitioners had not taken back the goods and it has the Lucas India Services Ltd,. purchased the goods in auction held by the Port trust is also certainly irrelevant to determine whether there was an export of the goods in the first instance. I hold that there could not be any export of goods unless the goods had been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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