https://www.taxtmi.com/caselaws?id=336386 Where a competent export obligation discharge certificate is produced after earlier customs orders, relief should not be refused solely because those orders remain operative or an earlier appeal was withdrawn. The Court held that the certificate had to be examined on merits, since the claim had not been rejected on substantive grounds. It accordingly set aside the impugned adjudication and appellate orders and remitted the matter for fresh consideration, with direction to release the bank guarantee if the certificate was found in order. en-us Fri, 02 Dec 2016 00:00:00 +0530 Wed, 05 Apr 2017 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336386 Where a competent export obligation discharge certificate is produced after earlier customs orders, relief should not be refused solely because those orders remain operative or an earlier appeal was withdrawn. The Court held that the certificate had to be examined on merits, since the claim had not been rejected on substantive grounds. It accordingly set aside the impugned adjudication and appellate orders and remitted the matter for fresh consideration, with direction to release the bank guarantee if the certificate was found in order. Case-Laws Customs Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336386