31 August 2010
Dear Sir If we booked our goods for Export and get the B.E. from Custom Authority.
Unfortunately the Ship in which good are to be going is returned back without crossing the Custom Water then whether the goods treated as Exported goods ( Because B.E. is prepared )
31 August 2010
Though BL is prepared, the consignment has not been taken out of the territorial waters of india. This consignment cannot be treated as export goods as the same is returned. Export benefit cannot be claimed. Please refer to the case - 1980 (006) ELT 0465 Mad. Lucas T.V.S. Padi, Madras Vs. Assistant Collector of Customs
CAclubindia
