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TMI Blog1995 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... of Shri Gokul K. Gandhi who died on 8-8-1987. He was staying in Dubai since 1963 and as per the certificate from the firm, where he was the managing partner, he was working in the firm from 1980 onwards till his demise. Unfortunately, when he came on a short visit in India, he died on 8-8-1987 in an accident. On the death of her husband, a death certificate was obtained by the appellant and efforts were made to get the personal effects by the appellant. There is a letter dated 9-12-1987 from the Embassy indicating that the deceased person was working as Director with M/s. Mechanical Parts Establishment in Dubai and the personal belongings are being sent to India by the sponsor company of the deceased. This letter is addressed to the Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.10,000/- was also imposed on the appellant. 3. Shri Tailor, the ld. Advocate, appearing for the appellant, mainly pleads that the fridges are of different sizes and the airconditioners were fitted into 3 rooms. The deceased person was a Managing Partner and Director of the firm abroad earning Dhms 144,000 to Dhms 1,80,000 per annum as per the certificate issued by the Chartered Accountant attached to the firm. Hence, he was a man of means and even the tenancy contract for the accommodation he was maintaining abroad, was also produced. It was therefore pleaded by him that these are the bona fide personal effects of the deceased person. Hence, there was no reason to confiscate the goods absolutely and impose a penalty on the wife of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate. In the circumstances, when he was maintaining a house abroad and he died in India during the short visit and his widow has arranged to get the goods belonging to her deceased husband shipped, there is no reason for resorting to absolute confiscation. Even the alleged misdeclaration of the value as compared to the major items declared and their declared values, does not warrant such action, especially, when the person declaring is the widow of the deceased person, whose goods are brought into India. As regards the allegation that the goods were found to be new, it is an admitted position that the deceased person was staying alone for most of the period, while serving in Dubai. Hence, their explanation that they were sparingly used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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