https://www.taxtmi.com/caselaws?id=252496 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. en-us Thu, 30 May 2013 00:00:00 +0530 Mon, 27 Oct 2014 10:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252496 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. Case-Laws Customs Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252496