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).