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TMI Blog2023 (12) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... eking change of cause title from M/s. Ashok Leyland Nissan Vehicles Ltd., M/s. Nissan Ashok Leyland Power Terrain Pvt. Ltd. and M/s. Nissan Ashok Leyland Technologies Ltd. to M/s. Ashok Leyland Ltd. all of them having been merged vide order dated 17.12.2018 passed by the NCLT, Chennai. We allow the applications for change of cause title. Registry shall amend the cause title of the appellant as Ashok Leyland Ltd. in the records. 3. The appellant was importing goods from group companies of Nissan located in USA, Japan and from other countries. An issue was raised by the Special Valuation Branch of Customs House as to whether the transaction value between the Indian company and the foreign company is influenced by the relationship. M/s. Nissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter to the original authority. Aggrieved against the said decision of the Commissioner (Appeals), the appellants are now before the Tribunal. 3.2 No cross-objection has been filed by the respondent department. 4. The learned counsel Shri M. Kannan appeared for the appellant and learned AR Shri R. Rajaraman appeared for the department. 4.1 Shri M. Kannan, learned counsel submitted that the appeals filed by the department before the Commissioner (Appeals) was only for addition of royalty to value of the imported goods and the Revenue didn't question the sale price of the foreign supplier and as a matter of fact have accepted the sale price as value. Since the Commissioner (Appeals) has accepted that payment of royalty was not rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded 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. 6. 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. We hence find 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. Hence, the portion of the impugned order g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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