https://www.taxtmi.com/caselaws?id=787441 Value of granite slabs and tiles cleared into DTA by a 100% EOU must be determined under Section 14 of the Customs Act, 1962 and the Customs Valuation Rules, 2007; a DGFT Minimum Import Price cannot displace transaction value absent cogent evidence of manipulation, so the valuation-based demand was quashed. Separately, concessional relief under Notification No.23/2003-CE is not available for advance DTA sales made under para 6.8(k) where prescribed conditions (including execution of a differential duty bond and specific disclosures) were not met; that demand and interest were confirmed while penalty was remitted. en-us Tue, 03 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787441 Value of granite slabs and tiles cleared into DTA by a 100% EOU must be determined under Section 14 of the Customs Act, 1962 and the Customs Valuation Rules, 2007; a DGFT Minimum Import Price cannot displace transaction value absent cogent evidence of manipulation, so the valuation-based demand was quashed. Separately, concessional relief under Notification No.23/2003-CE is not available for advance DTA sales made under para 6.8(k) where prescribed conditions (including execution of a differential duty bond and specific disclosures) were not met; that demand and interest were confirmed while penalty was remitted. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787441