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2017 (10) TMI 156 - AT - CustomsScope of SCN - remand beyond the parameters of the grounds of appeal - the department was aggrieved only with non-addition of royalty in the assessable value - Held that: - the Commissioner (Appeals) addressed not just the issue of addability of royalty which alone was appealed by the Department but also other issues like payment to foreign supplier in the name of professional and consultancy charges and also directed collection of extra duty deposit of 5% of value of the goods imported, which action, in our view, has surely gone beyond the grounds of appeal placed before him by the department - The Commissioner (Appeals) should not have ordered remand beyond the parameters of the grounds of appeal which he has himself taken note of at the beginning of the order - we order modification of the impugned order to the extent that the remand and de novo adjudication ordered by the Commissioner (Appeals) will only be restricted to the grounds of appeal preferred by the department - matter on remand, by way of modification in impugned order.
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