TMI Blog1988 (4) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... aining 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. - Civil Appeal No. 761 of 1988, - - - Dated:- 11-4-1988 - S. Sabyasachi Mukharji and S. Ranganathan, JJ. A.K. Ganguli, Senior Advocate (Ms. Indu Malho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the order dated 12th February, 1981 the Appellate Collector rejected the appeal holding that the ship ran aground in territorial waters of India, therefore, the said goods could not be deemed to have been exported. Dissatisfied with the said order the respondent preferred a revision under Section 131 of the Act. The revision petition was thereafter transferred to the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi. 3. Section 75 of the Act provides drawback on imported materials used in the manufacture of goods which are exported. The said section reads as follows : "75(1) Where it appears to the Central Government that in respect of goods of any class or description manufactured in India, being goods which have been e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as the average amount of duty paid on the materials of that class or description used in the manufacture of export goods of that class or description either by manufacturers generally or by any particular manufacturer; (b) for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; (c) for requiring the manufacturer to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the Assistant Collector of Customs to enable such-authorised officer to inspect the processes of manufacture and to verify by actual check or otherwise the statements made in support of the claim for drawback." Section 2(18) states "export" wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of must be given that the goods had reached 'a place outside India' in view of Section 2(18) of the Act. It was emphasised that in order to be export under Section 2(18) of the Act the goods must be taken out to a place outside India. Shri Ganguly submitted that taking out to a place outside India meant and comprehended delivery of goods to a place outside India. Section 35 of the Act as it stood prior to the amendment in 1983 was relied on. The Madras High Court has occasion to consider this question in the case of Lucas TVS v. Assistant Collector, [1987 (28) E.L.T. 266]. We are of the opinion that in view of the wording of the section, the goods went out of the territorial waters. When the ship got clearance and moved out of the territori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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. See Words and Phrases, Permanent Edition, Vol. 32A, page 128. The word "place" is generally found in conjunction with other words which give it a colour, and is usually controlled by its context. For example, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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