https://www.taxtmi.com/caselaws?id=785469 Valuation of DTA clearances from a 100% EOU involving related-party sales was examined: MRP less abatement cannot establish assessable value for BCD, and comparable domestic or FOB export prices are inappropriate where related-party transactions cast doubt on transaction genuineness. In view of precedents including the Supreme Court's guidance, the appropriate course is to determine assessable value applying Customs Valuation Rules, 2007 (Rules 48) when transaction value is not demonstrably genuine. Orders were set aside and matters remitted for de novo reassessment accordingly. en-us Tue, 20 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785469 Valuation of DTA clearances from a 100% EOU involving related-party sales was examined: MRP less abatement cannot establish assessable value for BCD, and comparable domestic or FOB export prices are inappropriate where related-party transactions cast doubt on transaction genuineness. In view of precedents including the Supreme Court's guidance, the appropriate course is to determine assessable value applying Customs Valuation Rules, 2007 (Rules 48) when transaction value is not demonstrably genuine. Orders were set aside and matters remitted for de novo reassessment accordingly. Case-Laws Central Excise Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785469