JUDGMENT :

NAVIN CHAWLA, J.

IAs 21706-07/2022

1. The above applications have been filed by the defendants inter alia praying for the permission to lead rebuttal evidence, and for the same, summon the Assistant Commissioner of Customs (in short, ‘BRC Cell’), Tughlakabad, New Delhi and the Bank Manager, HDFC Bank, Connaught Place, New Delhi, to produce the Exports Data Processing and Monitoring System (in short, ‘EDPMS’) report of the plaintiff-company (under IEC Code-0588080632).

SUBMISSIONS OF THE LEARNED COUNSEL FOR THE PLAINTIFF:

2. The above applications are opposed by the learned counsel for the plaintiff, submitting that the issues in the present suit were framed by this Court vide its order dated 07.05.2015. It was further recorded in the said order that having regard to the nature of issues framed, in the first instance, the defendants shall lead the evidence followed by the plaintiff.

3. In compliance with the said order, the defendants led their evidence and closed the same, as recorded by the learned Local Commissioner in the proceeding held on 29.09.2015. The defendants, at the time of closing their evidence, did not reserve their right to lead rebuttal evidence.

4. While the e