1992 (2) TMI 110

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....s originally filed on 21-1-1984 before Cegat (NRB) where it was registered under Appeal No. CD (DEL) A. 47/84. The respondent Shri R.S. Sidhu was intimated of the Appeal vide Cegat's letter dated 28-1-1984 alongwith one set of Appeal/Application for registration as per rules. In spite of reminders dated 1-5-1985, 11-2-1987, and 30-6-1987 the respondent Shri Raman Singh Sidhu has failed to submi....

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....on. Government can only say that the logic adopted by the learned Collector (Appeals) is perverse. In one stroke he would like us to believe that all items other than those mentioned in Rule 3 of the baggage rules be treated as personal and household effects. This argument is simply not acceptable because apart from others it will make Rule 4 partially inapplicable whereby distinction between a pr....

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....ousehold sector. Personal computers of limited memories is one such recent additions to the households. With technological development the consumer market is ever expanding to bring in its fold items of latest technology as a aid to household affairs and it is not that the Government is impervious to such market trends. Baggage rules regularly undergo a change including certain items and excluding....

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....to whether it will be correct to say that photocopier has even today become a personal and household equipment. It has not, but if one were to go by the logic of Collector (Appeals), which essentially means that all items other than those mentioned under Rule 3 be treated as personal and household effects then any thing and everything would be personal effect. Government does not accept this reaso....