ASHOK NARANG Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal against the order in revision dated 23rd September, 1982 passed by the Additional Collector of Customs, Delhi Airport, under Section 130 of the Customs Act, 1962, as it stood at the relevant time.

(2.) IT would appear that the Appellant brought, on his arrival on or about 11 -3 -1982, four items of personal household effects, out of which a National Panasonic Video Camera and National Panasonic VCR were not given the benefit, in adjudication, of the Transfer of Residence Rules, by the Assistant Collector, on the ground that the Appellant's father and not 'the Appellant himself was the owner thereof.

(3.) THE Appellant's father would appear to have arrived subsequently on 25 -4 -1982.