TMI Blog2023 (12) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny of invoice does not show any discount or commission and the goods imported are specific and not supplied to any other third party in India and thus there cannot be any identical or similar contemporaneous imports. 3.1 The adjudicating authority after following the normal procedure passed adjudication order dated 21.12.2010 holding that the royalty paid by the appellant to Nissan Ashok Leyland Technologies Ltd. relate to post importation activities and further has not been paid to the foreign supplier (of imported goods) and hence royalty cannot be part of value. Aggrieved against the aforesaid adjudication order, Department filed appeals before Commissioner (Appeals) on the ground that the very fact that royalty is payable on final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price as value. Hence the Commissioner (Appeals) has proceeded beyond the appeal grounds/prayer in deciding as to whether the price accepted as value by the Deputy Commissioner is correct or not. In this regard the appellants relied on the following decisions. ➢ 2007 (214) E.L.T. 304 (Tri- Kolkata) Confederation Overseas Clearing Agent Hall Vs. C.C (Port), Kolkata. ➢ 2004 (175) E.L.T. 664 (Tri-Del) Shriram Foods Fertilizer Indus Vs. Commissioner of Customs, Mumbai In view of the above, the appellants pray that the Hon ble Tribunal may please set aside the impugned order, allow the above appeals and thus render justice. 4.2 The learned AR Shri R. Rajaraman has reiterated the points given in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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