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Price Escalation Clause Causes Short-Levied Duty; Supplementary Invoice Invalid; Demand for Interest Set Aside.
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....Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the goods were removed, the supplementary invoice cannot be a ground to call the said duty paid as the short levied - demand of interest set aside - AT....