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Regarding Export

This query is : Resolved 
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(Querist)
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.
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Rajan Babu

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Rajan Babu (Expert)
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
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kamal

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kamal (Querist)
31 August 2010 Thanks
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Guest

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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.
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