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TMI Blog2015 (10) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... oto set aside the order of the lower authority relating to acceptance of the transaction value. Held that:- appellant has accepted adjudication order insofar as it related to acceptance of transaction value and related party transaction and they preferred appeal only against addition of royalty amount to transaction value – Commissioner (A) can pass order enhancing duty or penalty but only aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluation of related party transaction. The Assistant Commissioner (SVB) in his Order-in-Original dated 27.6.2014 accepted the transaction value of imported goods under Rule 3(3)(a) read with Rule 10(2) of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. However, he ordered that the royalty fee paid to their overseas principal to be added to the transaction value under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed the principles of natural justice and also cannot travel beyond the scope of the appeal preferred by the appellant. Therefore, he submits that they are in appeal against portion of the adjudicating authoritys order and Commissioner (Appeals) had no jurisdiction to decide the issue as the Revenue is not in appeal against the acceptance of the transaction value. He prays for remand of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has the accepted the adjudication order insofar as it related to acceptance of transaction value and related party transaction and they preferred appeal only against addition of royalty amount to the transaction value. We also find that it is not the case where the Revenue has filed any appeal against the adjudication order against the acceptance of the transaction value. The Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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