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2023 (12) TMI 693 - CESTAT CHENNAIValuation - addition of royalty to value of the imported goods - Rule 10(1)(C) OF Customs Valuation Rules - Power of the Commissioner (Appeals) - HELD THAT:- The learned Commissioner (Appeals) vide the impugned order has concluded that going by the agreements, the payment of royalty can be certainly said to be not related to imports. Having come to such a conclusion, it is found that he has erred by still remanding the matter to the lower authority for a decision afresh instead of rejecting the departments appeal. He compounded his error by going on to mention that the scrutiny of cost structure of all the facilities from where the goods were imported was necessary to be done by the lower authority while allowing the appeal of the department. The Commissioner (Appeals) cannot examine and pronounce upon any issue beyond the factum of the appeal. It is imperative that all actions of public functionaries be guided by reason and not by whim or caprice - it is found that the directions given in the impugned order is improper and travels beyond the appeal. The issue of royalty not being related to the impugned goods during the said period has become final as no cross objections have been filed on the issue by Revenue. The portion of the impugned order giving directions to the original authority while remanding the matter is set aside - Appeal allowed.
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