https://www.taxtmi.com/caselaws?id=275309 Export obligation defaults under the relevant scheme do not automatically bar consideration of a request for extension of time. Where the petitioners had submitted representations explaining the circumstances preventing timely compliance, the competent authority was required to examine those requests on merits and pass a reasoned order. An endorsement made by an employee while seeking adjournment of show cause proceedings did not forfeit the petitioners' entitlement to seek extension. The writ court declined to decide the adequacy of the explanations at that stage, as sufficiency of reasons was for the authority to determine. Coercive action was kept in abeyance until the representations were considered and decided. en-us Wed, 16 Aug 2017 00:00:00 +0530 Thu, 27 Sep 2018 06:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275309 Export obligation defaults under the relevant scheme do not automatically bar consideration of a request for extension of time. Where the petitioners had submitted representations explaining the circumstances preventing timely compliance, the competent authority was required to examine those requests on merits and pass a reasoned order. An endorsement made by an employee while seeking adjournment of show cause proceedings did not forfeit the petitioners' entitlement to seek extension. The writ court declined to decide the adequacy of the explanations at that stage, as sufficiency of reasons was for the authority to determine. Coercive action was kept in abeyance until the representations were considered and decided. Case-Laws Customs Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275309