J S SYDNEY Vs. UNION OF INDIA

JUDGEMENT

(1.) THE short question which falls for determination in this petition filed under Article 226 of the constitution of India is whether the authorities below were right in declining benefit of the baggage (Condition) of Exemption Rules, 1975 to the petitioner. Only few facts are required to be stated to appreciate the grievance of the petitioner.

(2.) THE petitioner is resident of Andhra Pradesh and proceeded to Kuwait to work as a Driver with effect from January 26,1980. The petitioner resided at Kuwait for a duration of 2 Years 4 months and 16 days continuously. It is the claim of the petitioner that during his stay, a colour T. V. and V. C. R. were purchased for personal use on January 4,1981 and in respect of which the petitioner holds a receipt executed by the vendor. The petitioner returned back to India and sought clearance of T. V. and V. C. R. in accordance with Rule 3 of the Baggage (Condition) of exemption Rules. The rule, inter alia, provides that the personal and household effects of a person on a bona fide transfer of residence to India shall be exempted from payment of duty. The exemption was available provided :

(3.) THE Assistant Collector declined to grant relief to the petitioner and the appeal ended in dismissal by order dated June 30,1982 passed by Appellate Collector of Customs, Bombay. The petitioner carried a revision before the Customs, Excise and Gold Control Appellate Tribunal but the revision also was dismissed by order dated March 22,1983. The petitioner has filed the present petition to challenge the legality of the order.