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Issues:
- Appeal against rejection of Transfer of Residence concession for room air-conditioner and car air-conditioner. - Interpretation of Transfer of Residence Rules and criteria for granting the concession. Analysis: The appellant returned to India after staying abroad for over two years and sought Transfer of Residence concession for personal goods. The Asst. Collector of Customs granted the concession for most goods but rejected it for a room air-conditioner and a car air-conditioner, stating they did not show signs of usage over a year. The appeal against this rejection was dismissed, leading to the current appeal. The impugned order negated the Transfer of Residence concession solely because the model number was missing in the service bill for the air-conditioners. However, all other goods received the concession. The lower appellate authority did not dispute the purchase date of the air-conditioners, which was supported by a purchase voucher. The appellant also provided evidence of servicing the room air-conditioner in London. Despite the missing model number in the service invoice, the authenticity of the purchase voucher was not questioned, indicating possession for the required period. Referring to previous rulings, the Tribunal emphasized that possession of an article for the minimum period implies its use. The Tribunal rejected the idea that an article must show signs of use to qualify for the concession, highlighting that possession and use should be considered strong evidence. The Tribunal held that denying the concession based on an article looking new or lacking signs of use is not sustainable without valid reasons. Considering these principles, the Tribunal concluded that the appellant is entitled to the Transfer of Residence concession for the room air-conditioner and car air-conditioner. Consequently, the impugned order was set aside, and the appeal was allowed.
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