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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Power of the Commissioner (Appeals) - The Commissioner (Appeals) ...

Customs

December 16, 2023

Power of the Commissioner (Appeals) - 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. - AT

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