Contemporaneous import evidence governs customs valuation and may justify remand when comparable goods were not earlier considered.

Contemporaneous import evidence for similar goods imported during the same period is material in customs valuation and must be considered, even where the comparable imports occurred at a different port. Where such evidence is produced at the appellate stage and may affect the assessable value, the original enhancement of value cannot be sustained without fresh examination. The valuation order was therefore set aside and the matter remanded for de novo consideration, with an effective opportunity of hearing and due regard to the new evidence.

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Issues: Whether the valuation of the imported goods could be re-examined in light of contemporaneous import evidence produced at the appellate stage and whether the matter deserved remand for fresh consideration.

Analysis: The appeal involved valuation of dry ginger consignments where the original authority had enhanced assessable value in the absence of contemporaneous import evidence and proceeded under the valuation rules. Additional evidence showing acceptance of a lower contemporaneous value at another port for similar goods during the same period was admitted in appeal. Such evidence was material to the determination of assessable value and had to be considered for valuation uniformity, particularly where comparable imports at different ports were shown to exist. In these circumstances, the original valuation could not be sustained without fresh examination of the new material.

Conclusion: The order of valuation was set aside and the matter was remanded for de novo consideration with reference to the contemporaneous import evidence, after granting the appellants an effective opportunity of hearing.

Ratio Decidendi: Contemporaneous import evidence relating to similar goods imported during the same period is material for customs valuation and must be considered, even if such evidence comes from imports at a different port, and the matter may be remanded for fresh adjudication where that evidence was not earlier considered.

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