1992 (1) TMI 238

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....umar, JDR, for the Respondent. [Order]. - Question involved in both these appeals is a common one, therefore, a common order is being passed. 2. The question in controversy is whether the sea freight should be included in the CIF value of the goods for the purposes of assessment when they have been imported by air. The lower appellate authority has held that the transport of goods by air ....

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.... of the Paper Book also indicates that the means of transportation of the imported goods was to be by sea. It is on account of emergency that the goods had to be transported by air. He submits that in these circumstances inclusion of air freight for the purposes of arriving at the CIF value is not called for when such goods are also imported by sea. He relies on a recent decision of the Tribunal r....