Exports related query

Which circular 

Sir for example 135388 Saudi Riyal hai uska exchange rate custom mein 21.50 hai aur jo real time exchange rate chal raha wo 22 ke around hai ab mujhe books of account mein 21.50 se sale book karni hai ya sir 22 se books karni accounts and return mein kyunki shipping inv mein 21.50 hai exchange rate

Jo inv bni hai wo 29.01.24 ko bani hai aur shipping inv 31.01.24 ka 

Just for laughs and gags: let me give you the accounting treatment for that

Cost of imported asset 100 usd

Customes duty 10%

Customes fx rate 0.90

Real fx rate 1.1

USD-INR

Customs cost of asset 100/0.90=111

Real fx cost of asset 100*1.1=110

Customs tax payable=111*10%=11

Real rate of translated asset 110+11=111

DTL arises? No I guess cause no one knows whats a tax base lol

Then reconised at 111

Simple!!

I went through the circular and whats the meaning of it? Does it mean only custom rate must be used to translate the asset?