9911796707
TMI Blog2007 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of duty for DTA clearances is the T. V. & not a manipulated one – so, the transaction value declared by appellant can’t be rejected – order of taking FOB price of identical goods exported as value of goods sold in DTA is rejected - E/929/2007 - A/2915/2007-WZB/AHD - Dated:- 21-11-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per: M. Veeraiyan, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to the demand of duty and recovery of interest, but set aside the penalty. He upheld the demand of differential duty in respect of sales made in the DTA by the 100% EOU on the ground that the sales value for the DTA was lower than the value at which the goods were exported. 4. The learned Advocate submits that the value at which the exports are made depends upon the price negotiated w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are to different countries. In the present case, it has not been disputed that the value adopted for payment of duty for DTA clearances is the transaction value. There is also no finding that the value adopted for DTA sale is a manipulated one. Therefore, the transaction value declared by the appellant cannot be dis-regarded and FOB value of export to some other customer be adopted for such DTA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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