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2018 (11) TMI 626 - HC - CustomsEPCG Scheme - fulfillment of export obligation - principles of natural justice - Held that:- Pursuant to the directions issued by the Department, the petitioner has submitted the ample proof to show that he has fulfilled the export obligations pursuant to the licence granted to him and that is also accepted by the officials of the respondent Department and a certificate to that effect was also issued. Further, consequent to the certificate issued, the bond/bank guarantee executed by the petitioner was also cancelled. While the matter stood thus, the second respondent without application of mind, had proceeded as if the petitioner has not fulfilled the export obligations and the impugned order came to be passed because of sheer non-application of mind. Impugned order set aside - petition allowed.
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