https://www.taxtmi.com/caselaws?id=364569 An appellate authority must confine itself to the precise ground raised in the appeal and cannot reopen an unchallenged issue on its own merits. Here, the dispute before the Commissioner (Appeals) concerned only the factual basis for rejection of deductive value data under the Customs Valuation Rules, not the prior rejection of transaction value. By holding that transaction value should not have been rejected, the authority went beyond the scope of the Revenue appeal. That finding was set aside, and the matter was remitted for decision only on the specific issue raised. en-us Wed, 11 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364569 An appellate authority must confine itself to the precise ground raised in the appeal and cannot reopen an unchallenged issue on its own merits. Here, the dispute before the Commissioner (Appeals) concerned only the factual basis for rejection of deductive value data under the Customs Valuation Rules, not the prior rejection of transaction value. By holding that transaction value should not have been rejected, the authority went beyond the scope of the Revenue appeal. That finding was set aside, and the matter was remitted for decision only on the specific issue raised. Case-Laws Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364569