https://www.taxtmi.com/caselaws?id=122532 An appellate authority cannot remand a matter again on an issue already left undecided in accordance with the Tribunal's directions and that has attained finality when unchallenged by Revenue. Here, the remand required a finding on whether the importer's relationship with the foreign supplier influenced the price of imported goods, but the adjudicating authority instead added technical know-how fee under a different valuation provision. That departure from the remit made the further remand unsustainable, and the earlier adjudication on remand, not challenged by Revenue, remained conclusive. The remand order was therefore set aside in favour of the assessee. en-us Fri, 23 Feb 2007 00:00:00 +0530 Wed, 10 Apr 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122532 An appellate authority cannot remand a matter again on an issue already left undecided in accordance with the Tribunal's directions and that has attained finality when unchallenged by Revenue. Here, the remand required a finding on whether the importer's relationship with the foreign supplier influenced the price of imported goods, but the adjudicating authority instead added technical know-how fee under a different valuation provision. That departure from the remit made the further remand unsustainable, and the earlier adjudication on remand, not challenged by Revenue, remained conclusive. The remand order was therefore set aside in favour of the assessee. Case-Laws Customs Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122532