TMI Blog2012 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... and held that value has to be arrived as per Rule 7/8 of the Customs Valuation Rules, 2007 which is not justified as it is neither the issue nor prayed before him. – matter remanded back. - C/363/2010 - - - Dated:- 20-1-2012 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Shri Prakash Shah, Advocate for the appellant Shri Y.K. Agarwal, Additional Commissioner (AR) for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment was of the view that the appellant has received extra discount on the sale price of their foreign supplier which is not justified. Therefore, they challenged the order before the Commissioner (Appeals) on the ground that the appellant are related person and discount received by them are higher, therefore, valuation assessed by the adjudicating authority is not proper. The Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied as it is neither the issue nor prayed before him. 7. In view of these circumstances, we set aside the impugned order and direct the Commissioner (Appeals) to decide the issue as agitated by the Revenue before him. It is pertinent to mention here that the matter has to be disposed of within 60 days from the date of receipt of this order, after giving a reasonable opportunity to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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