9911796707
TMI Blog1994 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... nged to three different families consisting of himself and his wife, his son and daughter-in-law and his daughter and for the purpose of saving freight goods were brought as one unit; that the lower authorities erred in not treating the goods as having belonged to three different families even though evidence by way of separate income-tax returns was produced; that therefore all three families wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same house they had a common establishment, therefore, being entitled to only one unit of item for concessional rate of duty under Notification No. 137/90. The applicant's plea that they were paying separate income-tax has no relevance to the definition of family as given in Notification No. 137/90 and hence his plea for release of more than one specified item has no merit and is, therefore, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority is not correct as these goods are not specified in Notification No. 137/90. It is, therefore, ordered that all the audio processors be released duty free. 3. As regards the plea for grant of Rule 4 allowance, Government observe that while there are no finding on this plea by the appellate authority, the original authority had denied the same on the grounds that the passenger in whose name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scussion the following orders are passed :- (a) The FAX Machine, audio processors are ordered to be treated as bona fide articles of baggage to be cleared as per TR Rules without duty. (b) Allowances available under Rule 4 of the TR Rules to be extended for one computer of applicant's choice for use of his daughter-in-law. The Revision Application is disposed of in above terms. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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