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Issues: Whether the impugned order refusing extension of time to meet the export obligation was liable to be set aside for denial of a reasonable opportunity of hearing and whether the matter should be reheard from the stage at which it was left.
Analysis: The Court found that the sequence of contemporaneous events, including the later court orders and the letter written by the petitioners' advocate in the ordinary course of business, supported the petitioners' case that the hearing had been deferred and that they were to produce supporting documents at the next date. The affidavit of the authority and the impugned order did not satisfactorily explain the inconsistency in the record, and the materials showed that the petitioners had not been given a fair chance to place the relevant documents before the authority. The Court also treated the advocate's letter as relevant under Section 32(2) of the Indian Evidence Act, 1872.
Conclusion: The impugned order was set aside and the petitioners were entitled to be heard again from the stage at which the matter stood left.