9911796707
TMI Blog1987 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S. Kalyanam]. - This appeal is directed against the order of the Collector of Customs (Appeals), Madras, dated 6-1-1983 rejecting the Appellant s claim for the benefit of Transfer of Residence concession under the Customs Act, 1962 for a room air-conditioner and a car air-conditioner, 2. The appellant was abroad in London for over two years and returned to India in 1981 and sought cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, London. We also find that the benefit under the Transfer of Residence Rules has been given to the appellant in respect of all the other goods. 4. Under the impugned order the lower appellate authority has not disputed the fact that the air-conditioners were purchased on 30-12-1980 as evidenced by the purchase voucher. When the purchase voucher has been accepted and when its authenticity has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. The original authority rejected the T.R. benefits on the ground that the articles do not show signs of usage over a year . In this context we would like to refer to the ruling of the Special Bench of the Tribunal in the case of Shri B.K. Kishnani v. The Collector of Central Excise, New Delhi, reported in 1983 (13) E.L.T. 1130= 1983 ECR 1486D, wherein the scope of Rule 2 of the Transfer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fetish". We would also like to refer to the ruling of the Tribunal dated 25-4-1986 in Customs Appeal No. 107 of 1986, to which one of us was a party, where the rejection of T.R. benefits by the original authority on the ground that the article looks new or does not show any signs of use is not sustainable by merely ipso dixit and without valid reasons. The Special Bench in the Ruling referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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