https://www.taxtmi.com/caselaws?id=166883 Rule 2(b) of the Transfer of Residence Rules, 1978 allows duty-free concession where goods have been in the passenger's or the family's possession and use abroad for the prescribed period of one year. The evidence showed the colour television was purchased for household use abroad, remained in family use for more than one year, and the supporting documents reflected such use in the husband's name as householder. The rule did not require exclusive personal use by the appellant, so family use satisfied the statutory condition. The television therefore qualified for transfer of residence concession and refund of any duty paid was directed. en-us Fri, 10 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 12:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166883 Rule 2(b) of the Transfer of Residence Rules, 1978 allows duty-free concession where goods have been in the passenger's or the family's possession and use abroad for the prescribed period of one year. The evidence showed the colour television was purchased for household use abroad, remained in family use for more than one year, and the supporting documents reflected such use in the husband's name as householder. The rule did not require exclusive personal use by the appellant, so family use satisfied the statutory condition. The television therefore qualified for transfer of residence concession and refund of any duty paid was directed. Case-Laws Customs Fri, 10 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166883