ANIMESH HALDER Vs. UNION OF INDIA

JUDGEMENT

(1.) This rule is directed against the order passed by the Additional Collector of Customs, Bombay dated May 31, 1973. The relevant facts are as follows :- The petitioner arrived at Santacruz Air Port, Bombay on February 6, 1973 by flight No. 4 from London after a stay of 5 years and 18 days abroad. At the time of his arrival, he imported goods valued at Rs. 21,116/- in addition to to the goods released free under Rule 2 of the Baggage Rules 1970. The petitioner was allowed to clear goods valued at Rs. 280/- under Rule 3 of Baggage Rules, free of duty, and, goods valued at Rs. 864/- were allowed clearance free of duty under the Transfer of Residence Rules. The petitioner had a used calculating machine valued at Rs, 972/- and this was found to be in excess of his allowance. This machine could not be released as bona fide baggage under the Baggage Rules and required an I.T.C. Licence for its import. In absence of such licence, it was held, the import of the machine was made in contravention of Import (Trade) Control Order No. 17/55 dated December 7, 1955 as amended and deemed to have been issued under Section 11 of the Customs Act, 1962. Such importation, it was further held rendered the petitioner liable for action under Section 111(d) of the Customs Act, 1962.

(2.) The case was so adjudicated by the Assistant Collector of Customs, Air Customs Pool, Bombay on February 6, 1973 and the said machine was confiscated by him under Section 111 of the Customs Act but the petitioner was allowed an option to pay a fine of Rs. 200/- in lieu of confiscation. It was further held (hat the goods were dutiable under Section 125(2) of the Customs Act, 1962 and prescribed warehouse charges were to be paid before the same was cleared into the town.

(3.) A review was preferred against the said order by the petitioner before the Additional Collector of Customs, Bombay, who by his order dated June 16, 1973 found from the records of case that the petitioner was an Economist and he had used the calculating machine in course of his research work. The calculating machine it was held, was not an item of household effect and could not be released free of duty under the Transfer of Residence Rules. The Additional Collector further found that it Was in fact an office equipment and taking into consideration the profession of Sri Haider, he took a lenient view and directed release of the machine on payment only of the duty, as a special case. The order passed by the Assistant Collector of Customs was accordingly reviewed under Section 130 of the Act and the fine of Rs. 200/- was remitted and the calculating machine was directed to be released on payment of duty only.