https://www.taxtmi.com/caselaws?id=82208 Section 129D(2) of the Customs Act permits the Collector to direct an appeal not only on legality but also on the propriety of an adjudication, so a challenge to the redemption fine fell within that scope. Where the adjudicating authority had recorded specific reasons for imposing a nominal redemption fine, the appellate authority could not interfere without addressing those reasons. The appellate order was therefore set aside and the matter remanded for fresh consideration on merits, with the validity of the reference upheld. en-us Wed, 02 May 1990 00:00:00 +0530 Sat, 02 Jul 2011 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82208 Section 129D(2) of the Customs Act permits the Collector to direct an appeal not only on legality but also on the propriety of an adjudication, so a challenge to the redemption fine fell within that scope. Where the adjudicating authority had recorded specific reasons for imposing a nominal redemption fine, the appellate authority could not interfere without addressing those reasons. The appellate order was therefore set aside and the matter remanded for fresh consideration on merits, with the validity of the reference upheld. Case-Laws Customs Wed, 02 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82208