https://www.taxtmi.com/caselaws?id=47162 Refusal to extend time for compliance with export obligation was set aside because the record showed the petitioners had not been given a fair opportunity to place supporting documents before the authority. Contemporaneous events, including later court orders and counsel's letter, indicated that the hearing had been deferred and that the documents were to be produced on the next date, while the authority's affidavit and order did not satisfactorily reconcile the inconsistency in the record. The advocate's letter was treated as relevant evidence under Section 32(2) of the Indian Evidence Act, 1872, and the matter was directed to be heard again from the stage at which it had been left. en-us Tue, 02 Dec 2003 00:00:00 +0530 Tue, 27 Jul 2010 12:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47162 Refusal to extend time for compliance with export obligation was set aside because the record showed the petitioners had not been given a fair opportunity to place supporting documents before the authority. Contemporaneous events, including later court orders and counsel's letter, indicated that the hearing had been deferred and that the documents were to be produced on the next date, while the authority's affidavit and order did not satisfactorily reconcile the inconsistency in the record. The advocate's letter was treated as relevant evidence under Section 32(2) of the Indian Evidence Act, 1872, and the matter was directed to be heard again from the stage at which it had been left. Case-Laws Customs Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47162