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2016 (12) TMI 1031 - HC - CustomsRelease of bank guarantee - EPCG Scheme - N/N. 44/95 - Held that: - the petitioner is a victim of technicalities. It may be true that on the date when the first respondent adjudicated the show cause notice, the petitioner did not have the requisite certificates. However, the certificates have been issued by the Competent Authority - the certificates are in the possession of the petitioner. Therefore, the petitioner s case should be considered and the certificates should be examined and if they are found to be proper and valid, necessary relief as a consequence thereof should be granted - appeal allowed by way of remand.
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