1995 (9) TMI 80 - SCH - Customs

Summary

The Supreme Court held that for goods imported by air, sea freight alone should be included for customs duty assessment under Section 14 of the Customs Act, 1962. The Tribunal found that the goods were usually imported by sea, with air transport being an exception due to urgent demand. Therefore, the value of the goods should be determined by including sea freight, not air freight. The appeal was dismissed with no costs.