https://www.taxtmi.com/caselaws?id=73818 The export quota for peacock tail feathers for an established exporter was governed by the 1968 instruction requiring "best year's exports" to be taken from one of the three basic years ending September 1967. That settled basis had not been shown to be withdrawn, and the exporter's quota had consistently been allotted on that footing. The later 1985 instruction did not displace the earlier method, especially where the language relied on by the exporter appeared to have been inserted inadvertently. Recalculation of the quota on the basis of 1985-86 exports was therefore not warranted, and the existing allocation was maintained. en-us Fri, 05 Aug 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73818 The export quota for peacock tail feathers for an established exporter was governed by the 1968 instruction requiring "best year's exports" to be taken from one of the three basic years ending September 1967. That settled basis had not been shown to be withdrawn, and the exporter's quota had consistently been allotted on that footing. The later 1985 instruction did not displace the earlier method, especially where the language relied on by the exporter appeared to have been inserted inadvertently. Recalculation of the quota on the basis of 1985-86 exports was therefore not warranted, and the existing allocation was maintained. Case-Laws Customs Fri, 05 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73818