https://www.taxtmi.com/caselaws?id=357063 Transaction value for clearances from a 100% EOU to a DTA unit cannot be rejected merely because the units are related. Re-determination by working back from the DTA unit's sale price under the Customs Valuation Rules was inapplicable where the DTA unit did not manufacture identical goods, and non-comparable sample import prices did not establish price influence; the undervaluation demand therefore failed. Clandestine removal requires reliable corroborative evidence beyond private records and uncorroborated or retracted statements. Without examination of the notebook's author or evidence of additional raw materials and production capacity, clandestine clearance was not proved; the related duty demand was set aside. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357063 Transaction value for clearances from a 100% EOU to a DTA unit cannot be rejected merely because the units are related. Re-determination by working back from the DTA unit's sale price under the Customs Valuation Rules was inapplicable where the DTA unit did not manufacture identical goods, and non-comparable sample import prices did not establish price influence; the undervaluation demand therefore failed. Clandestine removal requires reliable corroborative evidence beyond private records and uncorroborated or retracted statements. Without examination of the notebook's author or evidence of additional raw materials and production capacity, clandestine clearance was not proved; the related duty demand was set aside. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357063