Supreme Court of India
Collector of Customs, Calcutta v. Sun Industries
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the Tribunal was right in the view it took and the respondent was entitled to the benefit of section 75 of the Act.
Judgment, page 7
From the 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 waters. _. Words and Phrases. 'Place'-Meaning of The Respondent had, shipped plywood panels for tea chests to be delivered at Colombo under claim for drawback under Section 75 of the 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
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