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2018 (8) TMI 41 - AT - CustomsScope of SCN - Valuation of imported goods - related party transaction - deductive method - rule 3(3)(b) of the Customs Valuation Rules, 2007 - rejection of transaction value - Held that:- The Commissioner (Appeals) instead of going into this issue where the value was determined under Rule 3(3)(b) came to the conclusion that the transaction value should not have been rejected under Rule 3(3)(a) - the Commissioner (Appeals) has gone beyond the scope of appeal inasmuch as Revenue had merely challenged the manner and the data on the basis of which the declared assessable value has been found correct. Thus, the Commissioner (Appeals) has travelled beyond the scope of dispute before him - matter is remanded to the Commissioner (Appeals) for adjudication on the specific issue which was raised in the appeal filed before him - appeal allowed by way of remand.
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