Transfer of residence concession protects personal effects; unsupported allegations of misdeclaration do not justify absolute confiscation.

Imported goods claimed as a deceased person's personal and household effects, and supported by Embassy certification and affidavit, were treated as eligible for the transfer of residence concession where no contrary evidence showed they were meant for trade or were otherwise non-personal. Mere multiplicity of items, new condition of some articles, or alleged value misdeclaration did not justify absolute confiscation. The proper course for any items outside the concession was assessment to customs duty under the transfer of residence rules, not confiscation of the entire consignment or penalty.

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Issues: Whether the imported goods claimed by the widow as the deceased person's personal and household effects were liable to absolute confiscation and penalty, or could be released under the transfer of residence concession and on payment of duty where necessary.

Analysis: The Embassy letter and sworn affidavit identifying the goods as the deceased person's belongings were not displaced by any contrary evidence. The deceased had been employed abroad and maintained a residence there, supporting the claim that the goods were personal effects. Mere presence of multiple items, new condition of some articles, or alleged misdeclaration in value did not justify absolute confiscation in the absence of evidence that the goods were intended for sale or were not the deceased's belongings. If any items were outside the scope of the concession, the proper course was to assess duty under the relevant transfer of residence rules rather than confiscate the entire consignment.

Conclusion: Absolute confiscation and penalty were set aside. The goods were directed to be dealt with under the transfer of residence rules, and any items not admissible under those rules were to be allowed on payment of appropriate customs duty.

Final Conclusion: The appeal succeeded to the extent that confiscation and penalty were annulled, while the imported goods remained subject to examination and duty liability for any inadmissible items.

Ratio Decidendi: Where imported articles are supported by Embassy certification and affidavit as a deceased person's personal effects, and no contrary evidence shows them to be goods for trade or otherwise non-personal, absolute confiscation is unwarranted; at most, inadmissible items may be subjected to duty.

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