First Sentence

"SUMMARY: The facts.- The Customs and Excise Act, 1952, provides by section 258 (I) that where customs duty on imported goods is chargeable by reference to their value, the value shall be taken to be that laid down by Schedule 6 to the Act; and by paragraph I (I) of Schedule 6: Section 258 of the Act provides, in part, as follows: "(I) For the purposes of any enactment for the time being in force whereunder a duty of customs is chargeable on goods by reference to their value, the value of any imported goods shall be taken to be that laid down by Sch. 6 to this Act, and duty shaII be paid on that value: Provided that, in the case of goods imported under a contract of sale and entered for home use, duty shall be deemed to have been paid on that value if, before the goods are delivered for home use, duty is tendered and accepted on a declared value based on the contract price. . . .""