https://www.taxtmi.com/caselaws?id=81399 Customs duty exemption could not be denied solely because imported goods were only 4.5 cm wider than the width stated in the advance licence and DEEC. The goods had been used to manufacture exported shoe uppers, and there remained substantial balance under the licence, so the wider measurement by itself did not show any intent to gain an impermissible advantage. The matter was remanded for fresh examination of whether the export obligation had been fulfilled and whether any duty demand could arise only in respect of any unutilised excess. en-us Mon, 24 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 13:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81399 Customs duty exemption could not be denied solely because imported goods were only 4.5 cm wider than the width stated in the advance licence and DEEC. The goods had been used to manufacture exported shoe uppers, and there remained substantial balance under the licence, so the wider measurement by itself did not show any intent to gain an impermissible advantage. The matter was remanded for fresh examination of whether the export obligation had been fulfilled and whether any duty demand could arise only in respect of any unutilised excess. Case-Laws Customs Mon, 24 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81399