Appellant granted extra storage space in license after successful appeal. Order to be implemented within 30 days.

The tribunal ruled in favor of the appellant, allowing the additional storage space in their license. The lower authorities were directed to implement the order within 30 days. The appeal was allowed with consequential relief, emphasizing the importance of production capacity increase and proper permissions in justifying the need for additional storage space. The judgment highlighted the absence of legal barriers to adding space and the significance of the Development Commissioner's approval in such matters.

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Issues: Appeal against rejection of permission for additional storage space for raw material.

Analysis:
1. Facts of the Case: The appellant, a 100% EOU, sought additional space for storage of raw material after expanding plant capacity. Permission was granted by the Development Commissioner but denied by customs authorities due to alleged failure in meeting export obligations.

2. Appellant's Argument: The appellant contended that increased production capacity necessitated extra storage space, supported by permission from the Development Commissioner. No adverse reports were found against them, and no legal provision barred the addition of space to their license.

3. Respondent's Argument: The respondent argued that additional space should be allowed only if adjacent to factory premises. The proposed space was 1 km away, leading to the denial of permission.

4. Judgment: After considering both sides, the tribunal noted the substantial increase in production capacity and the absence of adverse reports. The Development Commissioner's approval was crucial, and no legal provision restricted adding space. The tribunal ruled in favor of the appellant, allowing the additional storage space in their license. The lower authorities were directed to implement the order within 30 days.

5. Conclusion: The appeal was allowed with consequential relief, emphasizing the importance of production capacity increase and proper permissions in justifying the need for additional storage space. The judgment highlighted the absence of legal barriers to adding space and the significance of the Development Commissioner's approval in such matters.

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