Appellate remand power under Customs law includes setting aside the appealed order and sending the matter back for fresh decision.

Section 128(2) of the Customs Act, 1962 was construed as conferring a broad appellate power to pass such order as the authority deemed fit, including confirming, modifying or annulling the appealed decision. Because an order of remand necessarily sets aside the decision under appeal, that power was held to include remitting the matter for fresh adjudication. The objection to remand was rejected, and the Revenue's position was accepted.

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Issues: Whether the appellate authority under Section 128(2) of the Customs Act, 1962 had the power to remand the matter to the authority below.

Analysis: The provision empowered the appellate authority to pass such order as it deemed fit, including confirming, modifying or annulling the decision appealed against. An order of remand necessarily annuls the decision under appeal, and the breadth of the power to make such order as deemed fit necessarily includes the authority to set aside the impugned decision and remand the matter for fresh decision.

Conclusion: The appellate authority had the power to remand the matter. The objection to remand was rejected in favour of the Revenue.

Ratio Decidendi: A statutory power in an appeal to pass such order as the appellate authority deems fit, including annulling the appealed decision, encompasses the power to set aside and remand the matter for fresh adjudication.

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