Collector Of Customs, Bombay v. Rakesh Press, New Delhi .

Order

1. We have seen the order of the Customs, Excise and Gold (Control) Appellate Tribunal which is under appeal and the order of the Collector of Customs which was questioned before the Tribunal. We have heard the learned counsel. We think that the view taken by the Tribunal is consistent with law, that a contract that requires inspection of the goods purchased prior to despatch is, nonetheless, a firm contract. The validity of the import, therefore, has been rightly decided by the Tribunal in favour of the respondent.

2. Since the appeal was admitted only in respect of the validity of the import and not on the question of valuation, the appeal is dismissed, with no order as to costs.