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TMI Blog2020 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... , aggrieved by the judgment dated 10.6.2016 of the learned single Judge in the W.P.(C)No.29511 of 2005. The petitioner in the writ petition, along with his wife and two minor children, had travelled from Sharjah, UAE to India on 28.6.2004. The petitioner carried in his registered baggage four articles of spare parts for a car that he had earlier imported to India for his personal use. The spare parts comprised of car rims (Brabus) - 4 nos, tail lamp - 2 nos and head lamp - 3 nos. The aforesaid items were declared as part of the baggage of the writ petitioner, and the baggage from which the said items were recovered was seen registered in the name of the petitioner. Although the petitioner declared the total value of the spare parts as Rs. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner also did not meet with any degree of success save for a partial reduction of the fine and penalty in Ext.P7 order. In the writ petition the petitioner sought to impugn Exts.P5, P6 and P7 orders of the authorities inter alia on the contention that, inasmuch as the co-passengers accompanying the petitioner were members of his family, and the provisions of Section 79(1)(b) contemplated that to qualify as bona fide baggage exempted from duty the article in question had to be for the use of the passenger or his family, the allowance permissible for his family members under the Baggage Rules could also be pooled in to cover the value of the spare parts imported by the petitioner. The finding of the lower authorities as regards the items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by him. 2. In the Appeal before us it is the contention of Smt.Preetha S. Nair, the learned counsel for the appellants that the definition of family under Rule 2(iv) of the Baggage Rules is only for the purpose of indicating the members who can qualify as family for the purposes of the Rules. It is pointed out that under Section 79 of the Customs Act, the duty free allowance in respect of the bona fide baggage will apply only to such article in a baggage in respect of which the officer concerned is satisfied that it is for the use of the passenger or his family. Thus the definition of family in the Baggage Rules is for the purpose of indicating the members of a family for whose use the particular article was brought by a passenger and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been invoiced to, and included in the baggage of, the other passengers who were individual members of his family and in whose names the baggages were registered, perhaps he could have claimed the benefit of duty free allowance as applicable to each of those passengers. In the instant case, however, the items in question were contained in the baggage of the petitioner, and the invoices in respect of the spare parts showed the petitioner as the person to whom the spare parts were sold. We are, therefore, constrained to hold that the petitioner could not have contended for a pooling of the baggage allowance permitted in respect of his wife and children to enhance the limit of duty free baggage allowance that was admissible to him in his capaci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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