1994 (4) TMI 89

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..... cant, who is stated to be an NRI, although working with a foreign shipping company abroad arrived on 4-11-1991 at Sahar Airport, Bombay (apparently after terminating his contract). He was allowed full free allowance as per rules. However, TBRE facility was denied to him (Since he is a Seaman) in respect of one Casio Digital Diary, one Sony Radio and one Minolta Camera valued at Rs. 7,500/- on whic .....

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..... tion that no drawback was being claimed on exportation. (Apparently this is done to ensure that no double payment, one as refund and other as drawback, is made). The applicant's brother acting as constituted attorney wrote a letter on 9-6-1992 requesting for supply of 'duty drawback claim forms for claiming refund of duty on good re-exported'. But the claim was rejected as not admissible under Sec .....

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..... e their contract and come back) was not correct. If a person, normally resident abroad, comes to India temporarily he ought to be treated as a tourist. How does it really matter that he has resigned or terminated his contract in a foreign land so long as he does not shift his residence (It is also immaterial whether it is a job in a foreign land relating to sea or ships or other profession). He ca .....

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