https://www.taxtmi.com/caselaws?id=44157 A duty exemption scheme and its licence conditions must be read purposively as a whole, so export compliance is tested on overall performance rather than box-wise where that construction would defeat the scheme's object. On the admitted facts, the imported boxes were fully used, the FOB value obligation was substantially met, and the permissible quantity variation was not exceeded, so refusal of the special REP entitlement certificates was unjustified. Refusal carrying civil consequences also required notice, hearing and reasons, and the writ petitions were maintainable because the suggested appeal was not an effective remedy in the circumstances. The impugned orders were set aside. en-us Thu, 16 Mar 1995 00:00:00 +0530 Wed, 23 Jun 2010 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44157 A duty exemption scheme and its licence conditions must be read purposively as a whole, so export compliance is tested on overall performance rather than box-wise where that construction would defeat the scheme's object. On the admitted facts, the imported boxes were fully used, the FOB value obligation was substantially met, and the permissible quantity variation was not exceeded, so refusal of the special REP entitlement certificates was unjustified. Refusal carrying civil consequences also required notice, hearing and reasons, and the writ petitions were maintainable because the suggested appeal was not an effective remedy in the circumstances. The impugned orders were set aside. Case-Laws Customs Thu, 16 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44157