https://www.taxtmi.com/caselaws?id=190264 The Tribunal held that the Department failed to prove that the transaction value for Domestic Tariff Area (DTA) sales by a 100% Export-Oriented Unit (EOU) was significantly lower than contemporaneous imports. Thus, the duty demand and penalties imposed were deemed unsustainable. The appeal was allowed, the impugned order was set aside, and the miscellaneous application for restoration was disposed of. The judgment underscored the necessity of following Customs Valuation Rules and distinguishing 100% EOU sales to DTA from exports to other countries. en-us Fri, 20 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190264 The Tribunal held that the Department failed to prove that the transaction value for Domestic Tariff Area (DTA) sales by a 100% Export-Oriented Unit (EOU) was significantly lower than contemporaneous imports. Thus, the duty demand and penalties imposed were deemed unsustainable. The appeal was allowed, the impugned order was set aside, and the miscellaneous application for restoration was disposed of. The judgment underscored the necessity of following Customs Valuation Rules and distinguishing 100% EOU sales to DTA from exports to other countries. Case-Laws Central Excise Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190264