Case Law Details
Case Name : Atin Krishna Vs U.O.I. (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Atin Krishna Vs U.O.I. (Allahabad High Court)
The claim of the petitioner is that there is no ‘export’ of goods since the goods do not have a specific destination. It is however, observed that the facts of the four cases relied upon by the petitioner in the present petition are of a different nature as compared to the operation undertaken from the DFS. In all the four cases, the destination of the goods were very clear viz aircraft (in Burmah Sheel and Narang Hotel) and ship (in Coching Coal and Madras Marine). T
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