- (1.) The respondents loaded polyester fabrics on the vessel Cherry Chentak on 3/1/1983 for export to Aden and Jeddah. The vessel set sail from Bombay, but on 7/3/1983, while still within the territorial waters of India, sank. The cargo loaded by the respondents was destroyed.
(2.) The respondents contended, even so, that they had exported the said cargo and were entitled to duty drawback thereon under the Customs and central Excise Duties Drawback Rules, 1971. The claim and the appeal therefrom having been rejected, the respondents filed a writ petition before the High Court of Gujarat. The writ petition was allowed and the appellants are in appeal.
(3.) "Drawback" is defined by Rule 2 (a) of the said Rules. Drawback is available to "goods manufactured in India and exported". For the purposes of the Rules, "export" is defined to mean, "taking out of India to a place outside india. . ".;