1983 (10) TMI 253

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....Kumar, D.R., for the Respondent. ORDER This appeal under Section 129A(1) of the Customs Act, 1962 arises out of order No. S/49-405/2, dated 11-11-1982 passed by the Appellate Collector of Customs, Bombay. 2. The appellant arrived in India on 3-10-1982 from Muscat and claimed clearance of his personal belonging under the Transfer of Residence Rules except for one VCE-Akai Model VS-980....

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....ssistant Collector did not understand the case. All purchases were made personally by the appellant or through his friends. Though it was not necessary, he produced all the receipts and his passport without hesitation. What was important was whether the items were in his use or not. The very fact that the coloured T.V. has been allowed under the Rule shows that the VCR was in his use, since there ....

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.... of satisfying the condition that the VCR had been purchased one year prior to 3-10-1982. Further, it was found to be new and this does not tally with the supposed date of purchase. The concession was therefore rightly denied. 4. The main evidence against the appellant is that he produced a receipt dated 30-6-1981 given at Oman, when his passport showed he was away at Cairo from 26-6-1981 ....