9911796707
TMI Blog1995 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... residence claim in respect of three items. Facts giving rise to this petition briefly are as follows :- Petitioner left India for Dubai for employment on March 29, 1984. Petitioner arrived back in India on April 3, 1986 after completing two years of employment in Dubai on contract basis. Petitioner was therefore entitled under Transfer of Residence Rules, 1978 to bring free of customs duty house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound in original packing and in the circumstances, respondent No. 3 rejected the petitioner's claim for concession. Being aggrieved by the said order, the petitioner preferred an appeal which was also dismissed by the Appellate Authority. 2.Learned counsel for the petitioner contended that the petitioner had produced before the respondent No. 3 necessary documents with regard to Video Cassette R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the finding of the respondent No. 3 with regard to the said items and submitted that the said items definitely constitute small items which the petitioner purchased during his stay in Dubai. It was contended on behalf of the petitioner that looking to the said items and their value, both the Authorities below erred in denying to the petitioner his legitimate claim for concession. Shri Desai, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not only the literature indicating introduction of the said item in Dubai but also its purchase by the petitioner during his stay in Dubai. The documents indicate that very small items have been purchased during his stay. The value of the said items is also very small. In the above circumstances, we find merit in the contention advanced on behalf of the petitioner. 4.For the foregoing reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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