9911796707
TMI Blog1983 (4) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Collector. 2. The petitioner was posted abroad and as usual when a person comes back he brings certain necessary electronic gadgets which are not so easily available in this country. So he brought with him amongst others (1) T.V. (2) Video, (3) music system and (4) Kenwood Chef with which we are concerned. 3. The plea of the petitioner was that he had purchased T.V, V C.R and music syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and used a year earlier to the period. In support of purchase of T.V., V.C.R. and music system receipts of 10th April, 1981 were produced. The petitioner had also produced repair receipts of August, 1981 with regard to Video and the music system as mentioned above. The Appellate Collector accepted the contention of the petitioner with regard to video. We are at loss to understand on what reasonin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Collector had accepted and given concession with regard to video which meant that he accepted the genuineness of the receipt of 19th August, 1981 as well the purchase receipt of 10th April, 1981 which includes both the video and music system. In that view there was no justification to make any exception by not giving the same concession to the music system also. The music system as well as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the music system and the Kenwood Chef with accessories also. The goods are obviously lying for quite some time and any delay in their release can only result these articles being becoming spoiled. We, therefore, direct that these goods should be released to the petitioner immediately he applies for the same in accordance with the rules and law. The petition is therefore allowed. No costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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