SC: Wooden cases not part of assessable value. Tribunal decision set aside. No costs awarded.

The SC allowed the appeal, holding that the cost of wooden cases for protecting goods in transit is not part of the assessable value of goods. The Tribunal's decision was set aside, with no costs awarded.

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The Supreme Court granted special leave to appeal on the question of including the value of wooden cases in the assessable value of goods. The Court held that the cost of wooden cases used to protect goods in transit is excludible from the assessable value, based on a previous judgment. The appeal was allowed, and the Tribunal's order was set aside. No costs were awarded.

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