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2013 (11) TMI 1554 - CESTAT NEW DELHIExtract: .......s the power of the Customs Commissioner to extend the term of the lease of the warehouse for a stipulated period (one year) from the expiry of the lease. In view of proper exercise of the power by learned Commissioner and finding no mala fide on the part of the respondent, Revenue’s appeal is dismissed. (Dictated and pronounced in open Court)
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