https://www.taxtmi.com/caselaws?id=788991 A supervised EOU making DTA clearances was found entitled to basic customs duty exemption under the relevant notification, because the clearances were made under the EOU regime, export obligation was complied with, and no admissible evidence showed that the granite slabs were manufactured from imported blocks; the intimation condition to the proper officer was treated as directory in that context. The separate demand based on alleged undervaluation also failed, as the goods were assessed by the proper customs officer, duty was paid on declared invoice values, ER-2 returns were filed, and the Department did not establish a reliable comparable basis or sufficient evidence to reject the declared value. The impugned orders were set aside. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788991 A supervised EOU making DTA clearances was found entitled to basic customs duty exemption under the relevant notification, because the clearances were made under the EOU regime, export obligation was complied with, and no admissible evidence showed that the granite slabs were manufactured from imported blocks; the intimation condition to the proper officer was treated as directory in that context. The separate demand based on alleged undervaluation also failed, as the goods were assessed by the proper customs officer, duty was paid on declared invoice values, ER-2 returns were filed, and the Department did not establish a reliable comparable basis or sufficient evidence to reject the declared value. The impugned orders were set aside. Case-Laws Central Excise Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788991