Transfer of residence concession survives condoned shipment delay, but notification conditions like prior possession must still be verified.

Where delayed shipment of a repatriate's baggage had already been expressly condoned, the transfer of residence concession under Notification No. 137/90 could not be refused on delay alone for goods otherwise admissible. The reviewing authority's instruction could not override the effect of condonation to deny the concession in part. However, the benefit remained conditional on compliance with the notification requirements, including verification of prior possession. The concession was therefore retained subject to satisfaction of the applicable notification conditions.

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Issues: Whether, after shipment delay in a repatriate's baggage had been specifically condoned, the benefit of the transfer of residence concession under Notification No. 137/90 could be denied for goods otherwise admissible, and whether the notification conditions, particularly prior possession, still had to be verified.

Analysis: The shipment of baggage was delayed far beyond the stipulated period, but the delay had already been condoned. The governing instruction relied upon by the reviewing authority could not override the consequence of such condonation so as to deny the transfer of residence benefit in respect of the same consignment in part. At the same time, the concession remained subject to satisfaction of the conditions attached to the notification, including the requirement of prior possession.

Conclusion: The benefit of the notification could not be denied merely because the shipment was delayed once that delay stood condoned, and the order-in-appeal was upheld subject to verification that all notification conditions were met.

Final Conclusion: The review failed, and the assessee retained the benefit of the transfer of residence concession, subject to compliance with the notification requirements.

Ratio Decidendi: Where delayed shipment has been expressly condoned, admissible customs concession cannot be refused on the ground of delay alone, though the statutory or notification conditions attached to the concession must still be fulfilled.

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