CESTAT Bangalore: Duty on Short-supplied Goods Based on Invoice Value, Not Purchase Order

The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant due to lack of evidence of unjust enrichment regarding short-supplied goods. Duty of custom should be levied based on the invoice value reflecting the correct quantity supplied by the exporter, not the purchase order value. The appeal was allowed as there was no evidence supporting the Revenue's allegation.

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The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant as there was no evidence of unjust enrichment regarding short-supplied goods. The duty of custom should be levied based on the invoice value reflecting the correct quantity supplied by the exporter, not the purchase order value. The appeal was allowed due to lack of evidence supporting the Revenue's allegation.

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