Den omstændighed, at virksomheden selv såvel som den antagne statsautoriserede revisor ikke kunne godtgøre, at de opbevarede optegnelser om de kontroller, der var udført med henblik på udstedelse af tilladelse i henhold til EXIM-policy, viser, at virksomheden ikke var i stand til at bevise, at de relevante EXIM-bestemmelser var overholdt.
The fact that the company could not show that either itself nor the assigned chartered account hold any record on the checks performed in order to issue the EXIM policy stipulated certificate demonstrates that the company was not in a position to prove that the relevant EXIM policy provisions were met.