Air-import valuation must follow applicable customs instructions and evidence, with refund claims remanded when records are incomplete.

For air-imported goods, assessable value was to be determined under the then-applicable Customs Appraising Manual instructions, which treated air imports differently from ordinary sea imports and contemplated use of freight and other charges ordinarily paid for similar goods unless reliable evidence showed another basis. Because the record was incomplete and the relevant invoice and value particulars were not produced, the refund claim could not be finally adjudicated on the existing material. The appellant was required to place the necessary documents before the jurisdictional authority, and the refund claim was remitted for fresh disposal in accordance with law.

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Issues: Whether, in the case of air-imported goods, the assessable value was to be determined by reference to ordinary sea-freight charges for similar goods and whether the refund claim required fresh examination on the available evidence.

Analysis: The import was governed by the Customs Appraising Manual instructions then applicable. Those instructions treated imports by air differently from ordinary sea imports and contemplated the use of freight and other charges ordinarily paid when the goods are imported through ordinary channels, unless reliable evidence showed a different basis was appropriate. The record before the Tribunal was incomplete, and the relevant invoice and value particulars were not produced. In the absence of the necessary material, the refund claim could not be finally adjudicated on the existing record. The appellant was required to place the relevant documents before the jurisdictional authority to establish the correct basis of valuation.

Conclusion: The valuation issue was not finally decided against the appellant and the matter was sent back for fresh disposal of the refund claim in accordance with law.

Ratio Decidendi: Where valuation of air-imported goods depends on freight and value particulars that are not properly before the authority, the refund claim must be re-examined on the basis of the applicable customs instructions and the evidence produced.

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