Power of appellate authority under Section 128(2) to remand decisions affirmed; appeal allowed and order set aside

The Supreme Court addressed whether an appellate authority under the Customs Act has remit powers, reasoning that the appellate forum may remand decisions for further enquiry or reconsideration as part of its appellate jurisdiction; consequence: the appellate authoritys remand power is affirmed and exercised. The Court allowed the appeal and set aside the impugned judgment and order, with no order as to costs. The respondent was absent but had filed an affidavit citing a prior tribunal decision on a similar issue, which did not alter the outcome.

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The Supreme Court held that the appellate authority under Section 128(2) of the Customs Act, 1962 has the power to remand a decision. The Court allowed the appeal, set aside the judgment and order under appeal, and made no order as to costs. The respondent did not appear but filed an affidavit mentioning a previous decision by the Customs, Excise and Gold (Control) Appellate Tribunal on a similar issue.

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