Comparable import valuation requires parity where goods are identical and the earlier assessed value governs the present import.

Where imported goods are found to be identical to goods covered in an earlier valuation matter, the assessable value must be aligned on the same basis as that comparable case. The valuation dispute concerned second-hand aluminium alloy quoted sheets, and the prior remand directed parity with the valuation fixed in the other importer's case pursuant to High Court directions. Applying that approach, the assessable value was fixed at Rs. 2,544 per M.T. CIF, and the assessee obtained relief on valuation.

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Issues: Whether the assessable value of the imported goods was required to be fixed on the same basis as in the case of an identical importer's goods.

Analysis: The appeal concerned valuation of second-hand aluminium alloy quoted sheets. The earlier remand had proceeded on the basis that the present import was identical to the case of another importer, and that the assessable value fixed in that matter pursuant to the High Court's directions should govern the present case as well. The record also showed that in the other case the value had been loaded to Rs. 2,544 per M.T.

Conclusion: The assessable value was directed to be fixed at Rs. 2,544 per M.T. CIF on the same basis as in the identical case, in favour of the assessee.

Final Conclusion: The valuation was aligned with the comparable import case, and the appellant obtained the relief sought on assessable value.

Ratio Decidendi: Where goods are found to be identical and the earlier remand requires parity with the valuation determined in the comparable case, the same assessable value must be adopted.

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