Final duty quantification must follow actual figures, even when they exceed provisional price list figures.

Duty quantified on a finally approved price list must be based on actual figures when the provisional declaration was made subject to production of actuals. The principle applies both where the actual figures are lower and where they are higher than the provisional figures, so final assessment is not confined to downward adjustment alone. The Tribunal followed its earlier decisions and treated the actual figures as governing the final quantification in either direction.

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Issues: Whether, for quantification of duty on a finally approved price list, the actual figures could be taken into account even when they were higher than the provisional figures claimed by the assessee.

Analysis: The price list was filed on the basis of auditor's figures for the proposed period, subject to production of actuals. The earlier orders had proceeded on the footing that duty could be adjusted only where the actuals were lower than the declared provisional figures. The Tribunal followed its earlier decisions and held that the same principle applies both ways, so that actual figures must govern the quantification whether they are more or less than the provisional figures.

Conclusion: The actual figures are to be taken into consideration for duty quantification whether they are higher or lower than the provisional figures, and the appeal succeeds.

Ratio Decidendi: Where duty is quantified on the basis of provisional figures subject to production of actuals, the final assessment must be made on the actual figures in both directions, and not only where the actuals are less than the provisional declaration.

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