1997 (3) TMI 365 - Commissioner - Customs

Summary

The appeal was filed by M/s. Paramount Trading Corpn. against the rejection of drawback claim by the Asstt. Commissioner. The claim was for Indian Artistic Handicrafts exported in 721 Cartons, but 327 Cartons were not delivered at the foreign destination. The court ruled in favor of the appellant, stating that export was complete when the consignment left Indian territorial waters. The appeal was allowed, setting aside the Adjudicating Authority's order.