Regarding Export

This query is : Resolved 

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 )

Please explain and give any Case reference.

waiting for Reply.

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

31 August 2010 Thanks

Profile Image

Guest

Profile Image

Guest (Expert)
12 October 2010 There is no B.E. It should be S.B. (Shipping Bill). The vessel will sail once again, don't worry.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details