1983 (4) TMI 52 - HC - Central Excise

Summary

Issues:
Challenge to order of revisional authority affirming order of Appellate Collector regarding duty concession for electronic gadgets.

Analysis:
The petitioner, who was posted abroad, brought back electronic gadgets like T.V., Video, music system, and Kenwood Chef. The petitioner claimed duty concession for these items based on purchase receipts and repair receipts. The Assistant Collector rejected the claim, leading to an appeal before the Appellate Collector. The Appellate Collector granted duty concession for T.V. and Video but denied it for the music system and Kenwood Chef. The petitioner contended that all items were purchased and used over a year ago, supported by receipts. The High Court found the Appellate Collector's reasoning for denying concession on the music system arbitrary, as both music system and Video were mentioned in the same receipts. The High Court deemed the decision unjustified and lacking material evidence.

Regarding the Kenwood Chef, the petitioner presented a purchase receipt which was not disputed by any authority. The High Court concluded that duty concession should be granted for the Kenwood Chef as well. The Court directed the Central Government to provide duty concession for the music system and Kenwood Chef, emphasizing the need for immediate release of the goods to prevent spoilage. Consequently, the petition was allowed without costs, ensuring the petitioner's entitlement to duty concession for all relevant electronic gadgets upon application in accordance with the law and rules.