Revisional power under Customs law cannot be used as remand; fresh decision had to be made within six months.

A revisional order under Section 129DD of the Customs Act, 1962 cannot operate as a remand because the provision permits only annulment or modification. The proposed remand was therefore treated as inconsistent with the statutory limits on revisional power. By agreement of the parties, the matter was directed to be decided afresh by the Joint Secretary rather than sent back to the Assistant Collector, and the decision was to be taken within six months.

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Issues: Whether an order passed under Section 129DD of the Customs Act, 1962 could operate as a remand order, and whether the matter should be sent back to the same authority for fresh disposal within a fixed time.

Analysis: The order dated 5-3-1991, on correction of the typographical error, would have amounted to a remand. Since Section 129DD of the Customs Act, 1962 permits only annulment or modification and does not contemplate remand, the order required to be treated in a manner consistent with that statutory limitation. As the parties agreed that the matter should be decided by the Joint Secretary himself instead of being sent to the Assistant Collector, the writ petitions were disposed of on that basis, with a direction to decide the matter within six months.

Conclusion: Remand under Section 129DD of the Customs Act, 1962 was impermissible, and the matter was directed to be disposed of by the Joint Secretary within six months.

Final Conclusion: The proceedings were concluded by substituting the proposed remand with a fresh decision by the revisional authority, while leaving the substantive entitlement to drawback dependent on that decision.

Ratio Decidendi: A revisional power that statutorily authorises only annulment or modification cannot be exercised as a power of remand.

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