https://www.taxtmi.com/caselaws?id=349001 An appellate authority must confine a remand to the specific grounds raised in the departmental appeal and cannot travel suo motu beyond that controversy. Here, the departmental appeal concerned only whether royalty was includible in assessable value under the Customs Valuation Rules, while the appellate order also dealt with professional and consultancy charges and issued broader directions outside the appeal. Those wider directions were set aside, and the remand and de novo proceedings were restricted to the grounds actually taken in the departmental appeal. The question of royalty addability remained for determination in the de novo proceedings. en-us Wed, 20 Sep 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349001 An appellate authority must confine a remand to the specific grounds raised in the departmental appeal and cannot travel suo motu beyond that controversy. Here, the departmental appeal concerned only whether royalty was includible in assessable value under the Customs Valuation Rules, while the appellate order also dealt with professional and consultancy charges and issued broader directions outside the appeal. Those wider directions were set aside, and the remand and de novo proceedings were restricted to the grounds actually taken in the departmental appeal. The question of royalty addability remained for determination in the de novo proceedings. Case-Laws Customs Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349001