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Director Of Income-Tax (Exemptions) vs Bharat Diamond Bourse on 21 March, 2000

10. As far as the contention, of Appraisal Counter Jhandewalan being in the center of the city, is concerned, the same also sounds doubtful. Though Jhandewalan, New Delhi could earlier have qualified as city‟s center but with the expansion of the city to the National Capital Region, it cannot today be called so. Suffice it is to state that having the Appraisal Counter at the airport / in the close vicinity of the airport in our opinion is not likely to cause any inconvenience even to those who may be wanting to obtain the Export Certificate a day or two in advance. Even otherwise, having two Appraisal Counters, one at/near the airport and the other, in the city, can be considered. We find that for facilitating diamond exports, the Government had, in addition to the existing customs clearance facility at the airport, set up another such facility near the diamond business centre in the city of Bombay, so that the delay on account of congestion is avoided, as noted in Director of Income Tax (Exemptions) Vs. Bharat Diamond Bourse MANU/MH/0670/2000 (DB).
Bombay High Court Cites 15 - Cited by 4 - Full Document

Reliance Airport Developers Pvt. Ltd vs Airports Authority Of India And Ors on 7 November, 2006

14. The respondents, in the counter affidavit though have said that no airport in the country has such an appraisal facility at the airport itself but the same in our opinion is again no reason. What the respondents have failed to address is the specific plea of the petitioner, of the other developed countries having Appraisal Counters at the airport only. Airports in all countries are situated generally far from the city and if such countries have felt the need for the Appraisal Counter at the airport, we can be reasonably sure that the same must have been done for the convenience of the passengers. Internationalization of the airports in the country has to be not only for looks but also in terms of convenience and amenities, facilities and following the practices in vogue at the airports of other countries. We find that the key strategic objectives of the government, as noted in the Request for Proposal document floated for privatization of Mumbai and Delhi W.P.(C) No.3634/2014 Page 10 of 11 Airport, as noted by the Supreme Court in Reliance Airport Developers Pvt. Ltd. Vs. Airport Authority of India (2006) 10 SCC 1, inter alia were world class development on both, airside and landside.
Supreme Court of India Cites 23 - Cited by 96 - A Pasayat - Full Document
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