https://www.taxtmi.com/caselaws?id=86789 Differential customs duty could not be sustained merely because the amounts declared for transportation, joining and laying of pipes exceeded the actual expenditure, where those figures formed part of the commercial arrangement and there was no finding of deliberate understatement of pipe value by shifting price into ancillary heads. In the absence of any allegation of suppression or artificial value-shifting, profit linked to the ancillary contractual activity could not be denied on that basis. The penalty founded on the same demand also could not survive and was liable to be set aside. en-us Wed, 07 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86789 Differential customs duty could not be sustained merely because the amounts declared for transportation, joining and laying of pipes exceeded the actual expenditure, where those figures formed part of the commercial arrangement and there was no finding of deliberate understatement of pipe value by shifting price into ancillary heads. In the absence of any allegation of suppression or artificial value-shifting, profit linked to the ancillary contractual activity could not be denied on that basis. The penalty founded on the same demand also could not survive and was liable to be set aside. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86789