1984 (2) TMI 322 - AT - Customs

Summary

Issues:
- Transfer of Residence concession denial for a color T.V. set based on usage duration.
- Interpretation of Rule 2(b) of the Transfer of Residence Rules, 1978.
- Claimant's eligibility for duty-free concession under special circumstances.

Issue 1: Transfer of Residence Concession Denial
The Assistant Collector of Customs initially denied the Transfer of Residence concession for a color T.V. set, as the appellant landed in India on 5-11-1981, while the T.V. was purchased on 28-11-1980, resulting in 23 days short of one year of usage, rendering it ineligible for the concession under the Transfer of Residence Rules, 1978. The Collector of Customs (Appeals) also rejected the appeal, emphasizing that the T.V. should be in the use and possession of the passenger for a full year, a condition not met in this case.

Issue 2: Interpretation of Rule 2(b) of Transfer of Residence Rules
The appellant argued that the T.V. was in use by a family member for over 15 months, despite the initial denial based on the usage duration discrepancy. The Tribunal analyzed Rule 2(b) of the Transfer of Residence Rules, which requires a declaration that the goods have been in possession and use for a minimum of one year. The Tribunal noted that in cases where the family moves together, the possession and use by the passenger and family coincide. However, special circumstances existed in this case, separating the husband and wife. The Tribunal interpreted Rule 2(b) to allow for possession and use by the family as a whole, not necessarily the passenger alone, as evidenced by the T.V. set being used by the lady and/or her husband for over a year.

Issue 3: Claimant's Eligibility for Duty-Free Concession
The appellant presented documents supporting the purchase and usage of the T.V., including invoices, television licenses, and other relevant paperwork. The Tribunal considered these documents, including a passport indicating the husband's return to India, to establish the T.V.'s purchase for the family's use and the husband's ownership of the house where the T.V. was utilized. The Tribunal concluded that the T.V. set was indeed in use by the family for over a year, fulfilling the requirements of Rule 2(b, and granted the appellant the benefit of the Transfer of Residence Rules, 1978, ordering a refund of any duty paid.