https://www.taxtmi.com/caselaws?id=265554 The Tribunal found that the Commissioner (Appeals) exceeded jurisdiction by setting aside the acceptance of the transaction value in a dispute over related party transactions. The Commissioner (Appeals) violated natural justice principles by going beyond the specified grounds of appeal, as the Revenue did not challenge the transaction value acceptance. The Tribunal emphasized the need for due process in enhancing duty or penalty, leading to the order being set aside and the case remanded for a fresh decision in accordance with the Customs Act provisions. en-us Thu, 06 Aug 2015 00:00:00 +0530 Tue, 13 Oct 2015 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265554 The Tribunal found that the Commissioner (Appeals) exceeded jurisdiction by setting aside the acceptance of the transaction value in a dispute over related party transactions. The Commissioner (Appeals) violated natural justice principles by going beyond the specified grounds of appeal, as the Revenue did not challenge the transaction value acceptance. The Tribunal emphasized the need for due process in enhancing duty or penalty, leading to the order being set aside and the case remanded for a fresh decision in accordance with the Customs Act provisions. Case-Laws Customs Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265554