https://www.taxtmi.com/caselaws?id=72765 Appellate scrutiny of a customs authority's refusal to condone shortfall in the minimum period of stay abroad is permissible where the order is quasi-judicial and turns on lawful application of the Transfer of Residence Rules, 1978. Eligibility for the transfer of residence concession required two years' residence abroad immediately before transfer, and a 48-day shortfall meant the basic condition was not met. Condonation under Rule 6 was confined to early return caused by terminal leave, vacation, or comparable special circumstances; pregnancy and personal reasons did not fall within that scope. The concession was therefore unavailable, and the refusal of benefit was upheld. en-us Fri, 31 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 18:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72765 Appellate scrutiny of a customs authority's refusal to condone shortfall in the minimum period of stay abroad is permissible where the order is quasi-judicial and turns on lawful application of the Transfer of Residence Rules, 1978. Eligibility for the transfer of residence concession required two years' residence abroad immediately before transfer, and a 48-day shortfall meant the basic condition was not met. Condonation under Rule 6 was confined to early return caused by terminal leave, vacation, or comparable special circumstances; pregnancy and personal reasons did not fall within that scope. The concession was therefore unavailable, and the refusal of benefit was upheld. Case-Laws Customs Fri, 31 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72765