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TMI Blog1991 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ht if such goods had been imported by sea instead of air. 2.1 The Collector (Appeals), Madras in identically worded order has stated as follows :- In this case actual air freight is Rs..........whereas FOB is Rs.......... i.e. actual air freight is less than 20% of FOB. Actual air freight taken for assessment is in order. The appeal is rejected. 2.2 In appeal No. 1075/84-A Collector (Appeals), Bombay has observed as follows :- It may be noticed that transportation of goods by air has now become normal mode of transport in the international trade. Moreover Section 14(1) refers to the price prevailing at the time and place of importation. In the present case the place of importation is airport. In the first place it is very diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector dealing with the same claim in his order dated 22-2-1980 rejected it as unsubstantiated. There is inconsistency in the two orders since evidently the Appellate Collector rejected the Appellant s claim on grounds which did not arise before the Assistant Collector, and without considering the documents placed before him. The Appellate Collector s order therefore needs further consideration. 2. It is conceded by Shri Nair, learned Senior Department Representative, that in cases like the present, the Custom Houses charge duty on air consignment by inclusion of only sea freight where sea freight for similar goods are ascertainable and the fob price is given in the invoice or is ascertainable therefrom. Shri Nair has not supported th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consequential relief to the appellants. 6. Before parting with these matters we may mention about another ground referred to by Collector of Customs (Appeals), Bombay in appeal No. 1075/84-A. He has in his impugned order No. S/49-138/83-VL dated 16-4-1984 referred to Government of India s decision in revision application Nos. 617 to 623/81 dated 12-6-81. Although no citation is given, the reference is perhaps to Government of India s order-in-revision Nos. 30-B to 37-B/82 dated 12-2-1982 reported in 1982 (10) E.L.T. 292 (GOI) in the case of Kirloskar Cummins Ltd. and Others. We notice from para 7 of the said Report that the Government has arrived at its following decision :- Going by the above test it cannot be suggested by any stretc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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