1994 (4) TMI 89

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..... ing with a foreign shipping company abroad arrived on 4-11-1991 at Sahar Airport, Bombay (apparently after terminating his contract). He was allowed full free allowance as per rules. However, TBRE facility was denied to him (Since he is a Seaman) in respect of one Casio Digital Diary, one Sony Radio and one Minolta Camera valued at Rs. 7,500/- on which he paid duty to the extent of Rs. 17,850/-. S .....

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..... ortation. (Apparently this is done to ensure that no double payment, one as refund and other as drawback, is made). The applicant's brother acting as constituted attorney wrote a letter on 9-6-1992 requesting for supply of 'duty drawback claim forms for claiming refund of duty on good re-exported'. But the claim was rejected as not admissible under Section 27 of the Customs Act, 1962. It was also .....

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..... ct. If a person, normally resident abroad, comes to India temporarily he ought to be treated as a tourist. How does it really matter that he has resigned or terminated his contract in a foreign land so long as he does not shift his residence (It is also immaterial whether it is a job in a foreign land relating to sea or ships or other profession). He can always go back and take up new job/assignme .....

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