1995 (9) TMI 80

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.... in the case of goods imported by air, the air freight was required to be included for the assessment of customs duty under Section 14 of the Customs Act, 1962 or whether sea freight alone could be added. The Tribunal noticed that it was not disputed that goods in question were regularly imported by sea. It was only by way of exception and that too on account of the urgent demand of tetracycline i....