https://www.taxtmi.com/caselaws?id=215566 An appellate authority must confine itself to the issue actually raised in appeal and cannot direct valuation on a basis not pleaded before it. Here, the Commissioner (Appeals) exceeded the scope of the Revenue's objection by ordering determination of assessable value under Rules 7 and 8 of the Customs Valuation Rules, 2007, although that issue had not been prayed for. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) to decide the issue raised by the Revenue after granting the appellant a reasonable opportunity of hearing, with all issues kept open. en-us Fri, 20 Jan 2012 00:00:00 +0530 Fri, 10 Aug 2012 23:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215566 An appellate authority must confine itself to the issue actually raised in appeal and cannot direct valuation on a basis not pleaded before it. Here, the Commissioner (Appeals) exceeded the scope of the Revenue's objection by ordering determination of assessable value under Rules 7 and 8 of the Customs Valuation Rules, 2007, although that issue had not been prayed for. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) to decide the issue raised by the Revenue after granting the appellant a reasonable opportunity of hearing, with all issues kept open. Case-Laws Customs Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215566