https://www.taxtmi.com/caselaws?id=3885 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, a 100% EOU, in a dispute over the valuation of goods for DTA sales compared to exports. The judgment highlighted the importance of the declared transaction value for DTA clearances and rejected the imposition of duty based on a different FOB value for exports. The decision provided relief to the appellant by setting aside the penalty and upholding the transaction value as the appropriate measure for customs valuation. en-us Wed, 21 Nov 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3885 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, a 100% EOU, in a dispute over the valuation of goods for DTA sales compared to exports. The judgment highlighted the importance of the declared transaction value for DTA clearances and rejected the imposition of duty based on a different FOB value for exports. The decision provided relief to the appellant by setting aside the penalty and upholding the transaction value as the appropriate measure for customs valuation. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3885