1993 (8) TMI 89

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..... al No. 140-C/DLH/92, dated 16-10-1992 passed by the Collector of Customs, New Delhi, in the case of Shri Paul D.L. Ratnam. 2. Personal hearing fixed on 20-8-1993 was not attended. Government therefore, proceed with the case on the basis of records as there are no complex issues of the law or facts involved. 3. The case relates to denial of Rule 4A benefit, on the ground that the passenger, who .....

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..... road for the purposes of Rule 4A Baggage Rules is not of any consequence in a case like this. It will be improper to deny benefit of Rule 4A to any one going on training abroad, in his capacity as working Government servant, though it is allowable to technicians, skilled and unskilled labours going abroad in various projects with the different agencies including private houses. Work means to engag .....

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