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Issues:
1. Interpretation of customs regulations regarding the import of personal effects. 2. Justification for the confiscation of goods and imposition of a penalty. 3. Application of Transfer of Residence (T.R.) Rules and accompanying documentation requirements. Analysis: The appeal was filed against an order by the Addl. Collector of Customs, Bombay, regarding the import of personal belongings of a deceased individual. The appellant, the deceased's widow, had obtained a death certificate and made efforts to bring the personal effects to India. The Addl. Collector confiscated the goods, citing lack of proper certification from the Embassy and the goods being deemed as not bona fide personal effects. A penalty of Rs.10,000 was also imposed on the appellant. The appellant's advocate argued that the goods were indeed personal effects of the deceased, supported by evidence of his status and earnings abroad. The JDR contended that new goods were not allowed under the relevant rules and some items were in multiple quantities. The Tribunal found the Addl. Collector unjustified in the absolute confiscation of the goods. The Embassy's letter and the affidavit listing the items as personal effects were deemed significant. The deceased's status as a Managing Partner and Director abroad, along with evidence of his residence, supported the legitimacy of the goods. The Tribunal noted that the goods being sparingly used and the absence of evidence suggesting the items were for sale or trade were crucial factors. The penalty imposed on the appellant was set aside, and the appeal was allowed with directions to handle the goods under T.R. Rules or pay appropriate customs duty within a specified timeframe.
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