1995 (7) TMI 72 - HC - Customs

Summary

Issues:
Challenge to denial of transfer of residence claim for three items under Transfer of Residence Rules, 1978.

Analysis:
The petitioner challenged the action of respondent No. 3 in denying the transfer of residence claim for three items - Video Cassette Recorder, Music System, and Recorded Video Cassettes. The petitioner, who had returned to India after completing two years of employment in Dubai, was entitled to bring household items free of customs duty as per the Transfer of Residence Rules, 1978. However, respondent No. 3 refused the concession for the three items, citing lack of evidence that the goods were used in Dubai and that they were found in original packing. The petitioner appealed the decision, but the Appellate Authority also dismissed the appeal.

The petitioner's counsel argued that necessary documents were submitted to prove the purchase of the items during the petitioner's stay in Dubai. Documents related to the purchase of the Video Cassette Recorder, Music System, and Recorded Video Cassettes were presented to establish their acquisition during the petitioner's time in Dubai. The counsel contended that the value of the items was small and that the denial of the concession was unjustified. On the other hand, the respondents' counsel maintained that without warranties and proper evidence of purchase during the Dubai stay, the denial of the claim was justified. Additionally, the payment of duty on other miscellaneous items by the petitioner was highlighted to indicate the small value of the items in question.

The Court found merit in the petitioner's arguments based on the bills and documents provided. It was noted that the Video Cassette Recorder purchased by the petitioner was introduced in Dubai before the purchase, as evidenced by the documents. The Court acknowledged that small items were indeed purchased during the petitioner's stay in Dubai, and the value of the items was insignificant. Consequently, the Court ruled in favor of the petitioner, allowing the petition and granting the requested relief without imposing any costs.