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B.P. Jeevan Reddy and S.C. Sen, JJ.

DEEPAK ELECTRONIC (BOMBAY) PVT. LTD.

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COLLECTOR OF CUSTOMS, BOMBAY

Civil Appeal Nos. 3042-43 of 1995, decided on 20-5-1995.

Valuation (Customs) on the basis of price of identical goods in contemporaneous imports by invoking Rule 5 of the Customs (Valuation) Rules, 1988 - Importer claiming that because of the difference in weight, there was difference in price and, therefore, the two goods cannot be treated as identical goods - Tribunal’s order set aside and case remanded back since this aspect has not been dealt with specifically by the Tribunal - Section 14 of the Customs Act, 1962.

REPRESENTED BY: Shri Soli J. Sorabjee, Sr. Advocate, for the Appellant.

[Order]. - Mr. Soli J. Sorabjee, learned counsel for the appellant says that though the appellant contended from the very beginning before every authority that the weight of his goods is far less than the weight of the goods imported by Hariram Gobindram, the said aspect has not been dealt with by any of the authorities under the Act. Learned counsel submits that because of the difference in weight there is a difference in the price and, therefore, the two goods cannot be regarded as identical goods. Since this aspect has not been dealt with specifically by the Tribunal, though there is a reference to it at page 4 of its Order, we think it is appropriate that the said aspect is gone into by the Tribunal. The appellant may raise this question before the Tribunal and if it is so raised, the Tribunal shall deal with it according to law and dispose it of.

2.The appeals are disposed of accordingly.

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