National May 3, 2021 ISLAMABAD: The Islamabad High Court (IHC) has held that the allegations levelled by the National Accountability Bureau (NAB) against former finance minister Miftah Ismail and the alleged loss to the public exchequer because of his actions in the LNG matter -- calculated by the Bureau -- is based on conjectures and presumptions. “The crucial elements i.e. mens rea, gaining illegal and undue gain and criminal intent do not appear to be in existence at this stage,” a two-judge bench comprising Chief Justice Athar Minallah and Miangul Hassan Aurangzeb stated in its reasons for accepting Miftah Ismail’s bail through a short order on Dec 23, 2019.