https://www.taxtmi.com/caselaws?id=75101 The High Court held that following the 2001 amendment to Section 128 of the Customs Act, the Commissioner (Appeals) no longer had the authority to remand a case. The impugned order remanding the matter was set aside, and the case was sent back to the Commissioner (Appeals) to decide within four months. The Court emphasized adherence to statutory provisions and the elimination of the power of remand by the Commissioner (Appeals) as per the law. en-us Thu, 04 Jun 2009 00:00:00 +0530 Wed, 24 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75101 The High Court held that following the 2001 amendment to Section 128 of the Customs Act, the Commissioner (Appeals) no longer had the authority to remand a case. The impugned order remanding the matter was set aside, and the case was sent back to the Commissioner (Appeals) to decide within four months. The Court emphasized adherence to statutory provisions and the elimination of the power of remand by the Commissioner (Appeals) as per the law. Case-Laws Customs Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75101