https://www.taxtmi.com/caselaws?id=442186 For DTA sale entitlement under paragraph 6.8(a) of the Foreign Trade Policy, deemed exports were to be included in the FOB value computation where the policy and application format did not expressly distinguish them from physical exports. The controlling principle was that, absent an explicit exclusion, deemed exports formed part of the export value base for calculating eligibility. The adverse order was therefore liable to be set aside, and the petitioner was entitled to the benefit of deemed exports in the computation. en-us Sat, 19 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442186 For DTA sale entitlement under paragraph 6.8(a) of the Foreign Trade Policy, deemed exports were to be included in the FOB value computation where the policy and application format did not expressly distinguish them from physical exports. The controlling principle was that, absent an explicit exclusion, deemed exports formed part of the export value base for calculating eligibility. The adverse order was therefore liable to be set aside, and the petitioner was entitled to the benefit of deemed exports in the computation. Case-Laws Customs Sat, 19 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442186