Judgment

SHELAT, J.: - At all material times, the appellant-company acted as the sole distributing agent in India for the products of M/s. Sawyer s Inc., Portland, U.S.A., and as such used to import View-master stereoscopes, reels etc. The customs authorities used to levy import duty on the basis of the invoice price under Section 29 read with S. 30 of the Sea Customs Act, 1878 as being the real value of the goods so imported.

2. During the year 1954-55, the appellant company imported several items set out in Annexure D to the appellant s special leave petition, the details of which it is not necessary to set out here. When items 1 and 2 arrived in Bombay port, the customs authorities, ignoring their hitherto followed practice, refused to accept the invoice price as the real value and levied excess duty in the aggregate sum of Rs. 1356. An appeal to the Customs Collector failed whereupon the appellant-company lodged a revision application before the Government of India.

3. Pending the disposal of the said revision, several other items set out in the said annexure D arrived in Bombay port, in respect of which the Customs, refusing to accept their invoice price, charged the appellan