the revision petition was thereafter transferred to the customs excise and gold companytrol appellate tribunal new delhi.
the fitting stores and cargo vessel had been salvaged into india under the supervision of port trust paradeep.
mohur gang.
from the order dated 14.7.1987 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number 2139/81 d. k. ganguli ms.
being dissatisfied the respondent appealed to the appellate collector of customs calcutta.
by an order dated 25th october 1986 the assistant companylector of customs rejected the claim for drawback on the said goods under section 75 of the act read with section 2 18 and rule 2 c of the customs and central excise duties drawback rules 1971.
by the order dated 12th february 1981 the appellate companylector rejected the appeal holding that the ship ran aground in territorial waters of india therefore the said goods companyld number be deemed to have been exported.
the judgment of the companyrt was delivered by sabyasachi mukharji j. this appeal under section 130 e b of the customs act 1962 hereafter called the act directed against the order dated 14th of july 1987 of the customs excise and gold companytrol appellate tribunal hereinafter called cegat .
civil appellate jurisdiction civil appeal number 761 of 1988.
the shipment of the said goods was intended for delivery at colombo under claim for drawback on the said goods under section 75 of the act against shipping bill.
the respondent thereafter applied for drawback under section 75 of the act.
on 7th june 1980 the respondent m s. sun industries of calcutta had shipped 6000 bundles companytaining 100000 sets of plywood panels for tea chests on the m.v.
by the impugned order the tribunal allowed the appeal of the respondent.
dissatisfied with the said order the respondent preferred a revision under section 131 of the act.
on 20th june 1980 on proceeding to the vogage after shipment of the goods the ship developed engine trouble on the way and returned back and ran aground in indian territorial waters at the port of paradeep.
indu malhotra and mrs.
sushma suri for the appellant.
