https://www.taxtmi.com/caselaws?id=260004 The Court granted relief to the Petitioner by ordering the return of bank guarantees/pay orders, duly cancelled, as the Export Obligation Discharge Certificate had been issued, rendering the dispute moot. The Court emphasized compliance with the Customs Act, 1962, and directed the Respondents to return the bank guarantees/pay orders within a specified period, noting the completion of export obligations and lack of legal basis for retention. en-us Mon, 22 Dec 2014 00:00:00 +0530 Mon, 15 Jun 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260004 The Court granted relief to the Petitioner by ordering the return of bank guarantees/pay orders, duly cancelled, as the Export Obligation Discharge Certificate had been issued, rendering the dispute moot. The Court emphasized compliance with the Customs Act, 1962, and directed the Respondents to return the bank guarantees/pay orders within a specified period, noting the completion of export obligations and lack of legal basis for retention. Case-Laws Customs Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260004