https://www.taxtmi.com/caselaws?id=49165 Where delayed shipment of a repatriate's baggage had already been expressly condoned, the transfer of residence concession under Notification No. 137/90 could not be refused on delay alone for goods otherwise admissible. The reviewing authority's instruction could not override the effect of condonation to deny the concession in part. However, the benefit remained conditional on compliance with the notification requirements, including verification of prior possession. The concession was therefore retained subject to satisfaction of the applicable notification conditions. en-us Mon, 14 Feb 1994 00:00:00 +0530 Thu, 12 Aug 2010 11:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49165 Where delayed shipment of a repatriate's baggage had already been expressly condoned, the transfer of residence concession under Notification No. 137/90 could not be refused on delay alone for goods otherwise admissible. The reviewing authority's instruction could not override the effect of condonation to deny the concession in part. However, the benefit remained conditional on compliance with the notification requirements, including verification of prior possession. The concession was therefore retained subject to satisfaction of the applicable notification conditions. Case-Laws Customs Mon, 14 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49165