9911796707
TMI Blog1984 (2) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of Shri A. Vijayaraghavan, Departmental Representative for the respondent, the Tribunal makes the following order : 3. By his order No. U.B. 597/82, dated 18-9-1982, the Assistant Collector of Customs, Preventive General, Madras, denied the Transfer of Residence concession to a colour T.V. on a finding that the appellant landed in India on 5-11-1981 whereas the T.V. was purchased on 28-11-1980; its usage being 23 days short of one year and it is not entitled to the grant of the concession under the Transfer of Residence Rules, 1978. When the matter was taken up in appeal, the Collector of Customs (Appeals), Madras, (by her order No. C4/432/82, dated 1-12-1982) rejected it observing that in terms of Rule 2(b) of the Transfer of Resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 20-1-1982 issued by the Home Department in favour of Dr. B. Reddy, 68, Raeburn Road, Sidcup, Kent, for the year ending December 1982 ; (iii) Copy of Television Broadcast Receiving Licence No. B092793, dated 14-1-1981 issued again in favour of Dr. B. Reddy, for the period ending December 1981 ; (iv) A letter No. DA15/8RF/F, dated 18-11-1982 from the National TV Licence Records Office, Bristol BS 98ITL, addressed to Dr. B. Reddy explaining that a licence is automatically deleted from their records some six months after it has expired. It also states that for renewal of a licence the current licence must have been filed with the Records Office, leading to the conclusion that the existence of a licence for the year ending December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hasis supplied) For extending the benefit of concession under the Transfer of Residence Rules, the requirements are that the passenger has been residing abroad for a minimum period of 2 years and a declaration is made that the goods concerned had been in the possession and use of the passenger, or possession and use of his/her family for a minimum period of one year. Ordinarily when the family moves as a whole the period of possession and use by the passenger, as well as of the family would coincide. But in this case certain special circumstances existed which separated the joinings of husband and wife. It is clear from the documents submitted that in this case the T.V. was purchased by the appellant for use of the family as a whole an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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