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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Duty drawback on FOB value permitted despite foreign bank charges, subject to the overall agency commission limit.</h1> Duty drawback may be allowed on the FOB value without deducting foreign bank charges; agency commission and foreign bank charges taken together must not exceed the overall commission limit allowed by the Board, and any excess should be deducted from FOB. Field formations should regularise short realisations where exporters provide documentary evidence such as export invoices and bank confirmations and should reconsider issued show cause notices accordingly.

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