HANS RAJ Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule D.B.

(2.) The matter is heard today with the consent of both the parties.

(3.) The petitioner, Shri Hans Raj, .who was an attachee and Private Secretary to Ambassador of India in Japan in the Embassy of India of Tokyo from 1985 to 1988, came back to India finally on 27th July, 1988, after more than three years. During his stay in Japan, he purchased a portable Honda' Generator and a Music System. On having returned to India,on 28th October, 1988, the petitioaer claimed Transfer of Residence concession under Transfer of Residence Rules, 1978, and for that purpose vide Annexure P/i,. be gave a declaration in respect of personally household effects including Music System and portable Generator which arc 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 custom 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, confirmed the view taken.by the Assistant Collector and rejected the appeal vide his order dated 16th June,' 1989. In revision, however, before the Government of India, the Joint Secretary to the Government of India vide his order dated 16th February, 19SO partly allowed the revision and held that so far as the Music System is concerned, the petitioner is entitled to. the Transfer of Residence benefits as the Government is inclined to accept the version of the petitioner that the Petitioner has been is possession of the Music System for a minimum period of one year.