https://www.taxtmi.com/caselaws?id=166635 Transfer of Residence concession may apply where imported household articles were used by the passenger or the passenger's family; exclusive personal use by the passenger is not required. Ownership, satisfactory possession and joint family use of a colour television and video recorder for over a year supported eligibility. A marriage-annulment decree did not establish any property division and did not negate the former spouse's status as a family member during the period of joint use. Possession was treated as strong evidence of use, supporting grant of the concession. en-us Tue, 01 Nov 1983 00:00:00 +0530 Wed, 29 Oct 2014 12:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166635 Transfer of Residence concession may apply where imported household articles were used by the passenger or the passenger's family; exclusive personal use by the passenger is not required. Ownership, satisfactory possession and joint family use of a colour television and video recorder for over a year supported eligibility. A marriage-annulment decree did not establish any property division and did not negate the former spouse's status as a family member during the period of joint use. Possession was treated as strong evidence of use, supporting grant of the concession. Case-Laws Customs Tue, 01 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166635