MADHU TREHAN Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition, filed on 30.5.1981, seeks the quashing of an order dated 20.1.1981 passed by the Government of India, Ministry of Finance, Department of Revenue, as modified by subsequent order dated 16.2.1981, in a Customs Revision Application filed by the petitioner to the extent it rejects her plea for exemption from payment of customs duty on 9 items of goods under the Transfer of Residence Rules, 1978.

(2.) Rule was issued in this petition at the first hearing on 4.8.1981. Thereafter it was listed only on 28.2.2002 when it was adjourned. At the hearing on 6.1.2006 the following order was passed:

(3.) The facts in brief are that the petitioner is a journalist by profession and married to a surgeon. She lived with her husband and child in the U.S.A from 1970 to September 1979. The petitioner came on transfer of residence from the U.S.A. to India in July 1980. She brought along with her 33 articles which, according to her, were of household use. It was her case that articles in question were in her possession for more than a year prior to her transfer to India and that in terms of the Transfer of Residence Rules, 1978 ('Rules') she should be permitted to import these goods without payment of customs duty.