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2015 (3) TMI 818 - HC - CustomsImport of two television sets as baggage - petitioners claimed exemption of the entire amount of customs duty in respect of the said two television sets, on the ground that all the nine members of the joint family were travelling together, and the said televisions sets were to be used by members of their joint family - therefore he claimed refund of customs duty collected by the Customs authorities with interest - Held that:- Baggage Rules were framed under Section 79(2) of the Customs Act for regulating the exemption granted under the enabling section 79(1) of the said Act and while framing the said Baggage Rules the Central Government was conscious of the fact that as per Section 79 exemption is granted in respect of an article or articles in the baggage of an individual passenger brought for his own use or for the use of his/her family. Thus, in order to ensure that the user of the words "All Passengers" in the opening sentences in Clauses (a) to (d) under Column 1 of the said Appendix does not give rise to any ambiguity in spite of the clear language of Section 79 of the Customs Act, the Explanation was put under Appendix "A" to exclude any claim for free allowance by a passenger, by pooling the free allowance of any other passenger. Any other interpretation, as contended by the petitioners, shall render the said Explanation otiose. After considering the provisions of sub-section (2) of Section 79 of the Custom Act, as stated above and the relevant Rules of the said Baggage, I cannot but hold, that in Rule 2(d) of the said Baggage Rules, the definition of "family" has been provided for the purpose of interpreting the user of an article brought by a passenger for the use of his family under Section 79(2)(b) of the Customs Act and the said definition of family in Rule 2(d) of the Baggage Rules does not create any ambiguity. Thus, none of the decision of the Supreme Court cited by Mr. Dutt in the cases of C. Krishna Prasad (1974 (11) TMI 2 - SUPREME Court), has any manner of application in this case. - illegality in the collection of customs duty for a sum of Rs . 39,984/- from the petitioners on account of the said television sets and consequently the writ petition fails - Decided against assessee.
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