https://www.taxtmi.com/caselaws?id=83549 Transfer of residence concession under the relevant Rules and Notification was available for baggage goods, including air-conditioners, where the statutory conditions were satisfied at the time of import. Denial based only on the passenger's status, suspected future misuse, or the alleged absence of a work permit was unsustainable, because the authority had to show an actual contravention rather than rely on conjecture. The earlier one-year use requirement had been dispensed with, so confiscation could not be justified on that basis. The adverse findings were set aside and transfer of residence relief was granted for the covered goods. en-us Thu, 18 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83549 Transfer of residence concession under the relevant Rules and Notification was available for baggage goods, including air-conditioners, where the statutory conditions were satisfied at the time of import. Denial based only on the passenger's status, suspected future misuse, or the alleged absence of a work permit was unsustainable, because the authority had to show an actual contravention rather than rely on conjecture. The earlier one-year use requirement had been dispensed with, so confiscation could not be justified on that basis. The adverse findings were set aside and transfer of residence relief was granted for the covered goods. Case-Laws Customs Thu, 18 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83549