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1999 (8) TMI 83 - SC - CustomsWhether assessee eligible for benefit of notification dated 18-4-1988? Held that:- It is clear that the respondent had arrived at Bombay in July, 1989 when she had put in her claim with the Customs authorities for import of goods on transfer of residence. It is not in dispute that the goods/equipment in question was exported from America in May, 1990. Therefore, the respondent had not been a resident abroad for a minimum period of one year immediately preceding May, 1990. This being so, she could not get the benefit of this notification and the finding of the Tribunal in this regard cannot be upheld. The Collector was right in coming to the conclusion that the import of the said items was without any licence and the same was liable for confiscation. Appeal allowed. The judgment of the CEGAT is set aside and that of the Collector is restored.
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