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TMI Blog1990 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... f Residence concession under Transfer of Residence Rules, 1978, and for that purpose vide Annexure P/1, he gave a declaration in respect of personal household effects including Music System and portable Generator which are mentioned at item Nos. 9 and 13 respectively. Both these items were disallowed by the Assistant Collector of Customs for the purpose of exemption from customs duty on the ground that the items, on appearance, found to be in absolutely brand new condition and further, although the capacity of the generator has not been mentioned but on appearance it looks to be non-household type. The Collector of Customs (Appeals) before whom the appeal was filed by the petitioner against the order of the Assistant Collector of Customs, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a household item and decline to extend TR benefit and agree with the findings of the authorities below.' 4. The petitioner has challenged the order of the revisional authority dated 16th February, 1990 disallowing T.R. benefit in respect of the generator in this writ petition and has prayed for the issuance of a writ of certiorari for quashing the same and also for the issuance of writ of mandamus directing the respondents to grant Transfer of Residence concession in respect of portable Honda Generator. 5. The petitioner has placed on record a document, Annexure P/2, whereby the ACT Trading Corporation Import Export Division II vide their letter dated June 2, 1987, confirmed to the petitioner that they have received a bank chequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the possession of the petitioner for one year and hence he is not entitled to the benefit of Transfer of Residence Rules. 8. We have carefully considered the rival contentions of the parties and are of the opinion that the approach of the revisional authority has been wholly erroneous in the eyes of law which has resulted in the manifest injustice to the petitioner and such a finding, therefore, deserves to be set aside. 9. As already mentioned, both the documents, namely, the confirmation receipt of ACT Trading Corporation dated June 2, 1987 and the First Secretary's letter dated 17th July, 1987 intimating the acquisition of the Honda Portable Generator by the petitioner clearly demonstrate that the Honda Portable Generator was pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is established and he cannot be denied the benefit of T.R. concession.' 10. In view of the above, the contention of the respondents' counsel to the effect that since the Honda Portable Generator looks brand new and that it has not been in use for more than a year by the petitioner, is unsustainable both on facts and in law and is, therefore, rejected. 11. The next contention raised by the learned counsel for the respondents is that the generator cannot be a "household effect" and as such it cannot be exempted from duty under the Transfer of Residence Rules. The petitioner himself has stated that it was purchased by him in Japan and was used by him for picnic purposes only. We are unable to accept this contention. In order to determine w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gift or souvenir. It cannot be disputed that "baggage" also includes "household effects". 13. In this case, as already held, the portable Generator was in use for more than a year and the petitioner had come back from Japan after more than three years and satisfied all other conditions as provided under the Rules for getting benefits under the provisions of Transfer of Residence Rules, 1978. Therefore, it appears to us that the Portable Generator is a bona fide baggage - household item. Further, on perusal of the Explanation to Rule 2 and Rule 3 of the Transfer of Residence Rules, 1978 it becomes clear that the Generator is not excluded for the purpose of exemption from duty under the Transfer of Residence Rules. 14. Moreover, the Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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