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<h1>Finance Bill 2018: Amendment to Section 128A(3) Customs Act Allows Remand for Fair Adjudication in Specific Cases.</h1> Clause 94 of the Finance Bill, 2018 proposes an amendment to section 128A(3) of the Customs Act. The amendment allows the Commissioner (Appeals) to remand cases back to the adjudicating authority for fresh adjudication or decision in specific situations. These include instances where decisions were made without adhering to the principles of natural justice, where no decision followed a re-assessment under section 17, or where a refund order under section 27 credited the amount to the Fund without evidence-based findings. This change aims to ensure fair and thorough adjudication processes.