1995 (7) TMI 72

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....s to challenge action on the part of respondent No. 3 in not allowing petitioner's transfer of residence claim in respect of three items. Facts giving rise to this petition briefly are as follows :- Petitioner left India for Dubai for employment on March 29, 1984. Petitioner arrived back in India on April 3, 1986 after completing two years of employment in Dubai on contract basis. Petitioner wa....

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..... Respondent No. 3 also rejected the claim of the petitioner on the ground that the goods were found in original packing and in the circumstances, respondent No. 3 rejected the petitioner's claim for concession. Being aggrieved by the said order, the petitioner preferred an appeal which was also dismissed by the Appellate Authority. 2.Learned counsel for the petitioner contended that the petiti....

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....r also drew our attention to the value of the items mentioned above. He also drew out attention to the finding of the respondent No. 3 with regard to the said items and submitted that the said items definitely constitute small items which the petitioner purchased during his stay in Dubai. It was contended on behalf of the petitioner that looking to the said items and their value, both the Authorit....