Supreme Court · 1988 INSC 103 · Decided 11 April 1988
Collector of Customs, Calcutta v. Sun Industries
- Court
- Supreme Court of India
- Citation
- 1988 INSC 103 · [1988] 3 S.C.R. 500
- Case number
- CIVIL APPEAL No. 761/1988
- Decided
- 11 April 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(18), 75
Headnote
Customs Act, 1962/Customs and Central Excise Duties Drawback "place outside India· if goods reached a place beyond the territorial Rules, 1971. Sections 2(8) and 75/Rule 2(c)-Drawback on imported J material used in manufacture of goods exported-Goods reached a C waters. _. Words and to be delivered at Colombo under claim for drawback under Section 75 of the D Customs Act, 1962, against shipping bill. The ship developed engine trouble on the way and returned back and· ran aground in Indian ter­ ritorial waters at the port of Paradeep. The titting, stores and cargo
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