2013 (11) TMI 1554

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....or the Appellant. Shri Ujjhal Jha, Advocate, for the Respondent. ORDER Revenue is in appeal against order dated 29-7-2008 whereby learned Commissioner has allowed extension of the term of the warehousing licence in respect of the warehouse in the airport. The licence was valid till 31-12-2009. Whereas bonded area lease of the premise expired on 31-7-2007. The respondent was in corresponde....

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....also the appellant has never concealed or suppressed particulars of the unsold stocks. This does not show that the appellant has failed in its duty and discharge of the legal obligation under law. 3. The difficulty expressed by the respondent as to the leasing of the bonded area in Delhi International Airport Ltd. (DIAL) deprived it from further occupying the lease premise. Such a genuine ....