9911796707
TMI Blog1992 (1) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... in both these appeals is a common one, therefore, a common order is being passed. 2. The question in controversy is whether the sea freight should be included in the CIF value of the goods for the purposes of assessment when they have been imported by air. The lower appellate authority has held that the transport of goods by air is nowadays also a usual mode adopted in the international trade. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the imported goods was to be by sea. It is on account of emergency that the goods had to be transported by air. He submits that in these circumstances inclusion of air freight for the purposes of arriving at the CIF value is not called for when such goods are also imported by sea. He relies on a recent decision of the Tribunal reported in 1991 (56) E.L.T. 805 in the case of ORWO Films. It has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the goods are not imported by sea in this case whereas the appellants have shown on the basis of (i) confirmation of the order and (ii) invoice that the goods were to be normally imported by sea and for that reason sea freight was included in the CIF value of the goods. We are, therefore, satisfied that the decision of the Tribunal in the case of ORWO Films, mentioned supra will apply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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