https://www.taxtmi.com/caselaws?id=121726 Extended limitation for differential duty on post-clearance cost escalation requires proof of suppression with intent to evade duty; nondisclosure of proforma invoices alone does not establish such intent, rendering the demand time-barred. Buyer-requested special packing is excluded from assessable value where it is not necessary for the goods' marketing or protection and is specific to the buyer. Performance-linked bonus payable only when goods exceed the guaranteed period likewise does not form part of assessable value. The duty demand and consequential penalties were set aside on all these grounds. en-us Tue, 15 May 2007 00:00:00 +0530 Fri, 24 Nov 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121726 Extended limitation for differential duty on post-clearance cost escalation requires proof of suppression with intent to evade duty; nondisclosure of proforma invoices alone does not establish such intent, rendering the demand time-barred. Buyer-requested special packing is excluded from assessable value where it is not necessary for the goods' marketing or protection and is specific to the buyer. Performance-linked bonus payable only when goods exceed the guaranteed period likewise does not form part of assessable value. The duty demand and consequential penalties were set aside on all these grounds. Case-Laws Central Excise Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121726