https://www.taxtmi.com/caselaws?id=258891 For DTA clearances by a 100% EOU, valuation is linked to the proviso to section 3(1) of the Central Excise Act and section 14 of the Customs Act, so assessable value should reflect contemporaneous imports of identical or similar goods in comparable quantities. Reliance on small-quantity sample imports or on the sale price of unrelated finished goods is not a proper basis unless supported by comparable evidence. In clandestine-removal proceedings, demands founded on diary entries or other relied-upon documents require supply of those documents to the assessee so the defence can be tested; without that, adjudication is incomplete. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 10 Feb 2016 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258891 For DTA clearances by a 100% EOU, valuation is linked to the proviso to section 3(1) of the Central Excise Act and section 14 of the Customs Act, so assessable value should reflect contemporaneous imports of identical or similar goods in comparable quantities. Reliance on small-quantity sample imports or on the sale price of unrelated finished goods is not a proper basis unless supported by comparable evidence. In clandestine-removal proceedings, demands founded on diary entries or other relied-upon documents require supply of those documents to the assessee so the defence can be tested; without that, adjudication is incomplete. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258891