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Issues: (i) Whether the imported E.C.G. machine was eligible for duty-free entry under Rule 4 of the Transfer of Residence Rules, 1978; (ii) whether demurrage charges on the machine should be waived.
Issue (i): Whether the imported E.C.G. machine was eligible for duty-free entry under Rule 4 of the Transfer of Residence Rules, 1978.
Analysis: Rule 4 allows duty-free import of equipment ordinarily required by a highly qualified doctor returning to India for permanent settlement, provided the other conditions of the rule are satisfied. The appellant held a postgraduate degree in medicine and had been engaged abroad in her field for the required period. The requirement that the equipment be ordinarily required in the profession was held not to mean daily or almost daily use. An E.C.G. machine used as a diagnostic aid in the treatment of chest pain was considered within the scope of the rule.
Conclusion: The E.C.G. machine qualified for duty-free entry and the impugned order was set aside in favour of the appellant.
Issue (ii): Whether demurrage charges on the machine should be waived.
Analysis: The request for waiver was considered as an ancillary relief arising from the import dispute. The order directed waiver of demurrage if such charges were leviable under the Customs Act, while leaving the appellant to approach the airport authorities if the charges were levied by them.
Conclusion: Waiver of demurrage charges was granted to the extent the charges were leviable under the Customs Act.
Final Conclusion: The appellant succeeded on the substantive customs exemption claim and obtained ancillary relief on demurrage, resulting in complete relief in the proceedings.
Ratio Decidendi: For Rule 4 of the Transfer of Residence Rules, 1978, equipment is eligible for duty-free import if it is ordinarily required in the profession of a qualifying doctor, and "ordinarily required" does not mean daily or almost daily use.
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