https://www.taxtmi.com/caselaws?id=44951 A carton-wise packing tolerance of "200 Kgs. +/-5%" in DEEC/advance licence conditions was held to apply to each carton, not to the aggregate export obligation, so an overall shortfall in exported quantity did not amount to full compliance. Where the imported cartons were fully utilised and the FOB value exported exceeded the stipulated value, but the required export quantity was not fully achieved, the exporter was held not entitled to full Special REP entitlement certificates. Relief was restricted to a proportionate benefit reflecting actual export performance, rather than denial in toto or full grant. en-us Mon, 24 Nov 1997 00:00:00 +0530 Wed, 07 Jul 2010 12:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44951 A carton-wise packing tolerance of "200 Kgs. +/-5%" in DEEC/advance licence conditions was held to apply to each carton, not to the aggregate export obligation, so an overall shortfall in exported quantity did not amount to full compliance. Where the imported cartons were fully utilised and the FOB value exported exceeded the stipulated value, but the required export quantity was not fully achieved, the exporter was held not entitled to full Special REP entitlement certificates. Relief was restricted to a proportionate benefit reflecting actual export performance, rather than denial in toto or full grant. Case-Laws Customs Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44951