SANDEEP BALKRISHNA KULKARNI Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this petition, petitioner seeks to challenge action on the part of respondent No. 3 in not allowing petitioner's transfer of residence claim in respect of three items. Facts giving rise to this petition briefly are as follows :-

(2.) LEARNED counsel for the petitioner contended that the petitioner had produced before the respondent No. 3 necessary documents with regard to Video Cassette Recorder containing the literature to show that the said V. C. R. was introduced in the market and it was purchased by the petitioner in July 1984. As regards the Music System also, petitioner produced the relevant documents to show that it was purchased on July 13, 1984 and as regards the Recorded Video cassettes, petitioner also produced the evidence to show that purchase was effected during his stay in Dubai. It is also contended on behalf of the petitioner that on several occasions the petitioner purchased items and some times has not kept the warranty in respect of the purchase made abroad, but on that ground alone the petitioner cannot be denied the benefit of the said concession. Petitioner also drew our attention to the value of the items mentioned above. He also drew out attention to the finding of the respondent No. 3 with regard to the said items and submitted that the said items definitely constitute small items which the petitioner purchased during his stay in Dubai. It was contended on behalf of the petitioner that looking to the said items and their value, both the Authorities below erred in denying to the petitioner his legitimate claim for concession. Shri Desai, learned counsel appearing on behalf of the respondents, drew our attention to the order of the Appellate Authority and contended that in the absence of warranty and the proper evidence to show purchase of the said items by the petitioner during his stay in Dubai, the Authorities below were right in rejecting the petitioner's claim. One more aspect may be mentioned at this stage that the petitioner has paid duty on certain other miscellaneous items like furniture, which also indicate that the value of the said items is very small.

(3.) FOR the foregoing reasons, petition succeeds, Rule is made absolute in terms of prayers (a)and (b) with no order as to costs.