https://www.taxtmi.com/caselaws?id=122865 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant EOU regarding the duty demand arising from under-valuation of goods sold to the DTA unit. The Tribunal found that the goods were correctly valued, matching export prices and following valuation practices. However, discrepancies in private records regarding clandestine clearance were acknowledged, and the revenue had a prima facie case. The appellant was directed to deposit Rs. 7 lakhs within six weeks, with further recovery stayed pending appeal disposal. en-us Tue, 03 Apr 2007 00:00:00 +0530 Tue, 21 Aug 2012 12:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122865 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant EOU regarding the duty demand arising from under-valuation of goods sold to the DTA unit. The Tribunal found that the goods were correctly valued, matching export prices and following valuation practices. However, discrepancies in private records regarding clandestine clearance were acknowledged, and the revenue had a prima facie case. The appellant was directed to deposit Rs. 7 lakhs within six weeks, with further recovery stayed pending appeal disposal. Case-Laws Customs Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122865