Family use abroad satisfies transfer of residence concession; personal use by the passenger is not required.

Rule 2(b) of the Transfer of Residence Rules, 1978 allows duty-free concession where goods have been in the passenger's or the family's possession and use abroad for the prescribed period of one year. The evidence showed the colour television was purchased for household use abroad, remained in family use for more than one year, and the supporting documents reflected such use in the husband's name as householder. The rule did not require exclusive personal use by the appellant, so family use satisfied the statutory condition. The television therefore qualified for transfer of residence concession and refund of any duty paid was directed.

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Issues: Whether the colour television set was eligible for duty-free concession under Rule 2(b) of the Transfer of Residence Rules, 1978 on the basis of possession and use by the passenger's family for the requisite period.

Analysis: Rule 2(b) permits the concession where the goods have been in the passenger's or the family's possession and use abroad for a minimum period of one year. The evidence showed that the television was purchased for family use abroad, remained in such use for more than one year, and the supporting documents indicated household use in the husband's name as householder. On that construction, the rule did not require exclusive use by the appellant personally, and family use satisfied the statutory condition.

Conclusion: The television set qualified for the transfer of residence concession and the claim was allowed.

Final Conclusion: The appeal succeeded and the duty-free benefit was directed to be extended, with refund of any duty paid.

Ratio Decidendi: Under Rule 2(b) of the Transfer of Residence Rules, 1978, possession and use of the goods by the passenger's family abroad for the prescribed period satisfies the condition for concession and personal use by the passenger alone is not required.

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