https://www.taxtmi.com/caselaws?id=213576 After the amendment to Section 35A of the Customs Act, 1962, the Commissioner (Appeals) has no jurisdiction to remand a matter for de novo adjudication, and such a remand order is unsustainable. A remand should not direct findings on confiscation, penalty, or fine, because in de novo proceedings the adjudicating authority must examine the issues afresh. Directions on assessable value are also impermissible where they travel beyond the scope of the show-cause notice. The appellate order was therefore set aside, and the matter was returned to the original authority for fresh adjudication by a speaking order after hearing the parties. en-us Thu, 09 Jun 2011 00:00:00 +0530 Wed, 12 Jun 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213576 After the amendment to Section 35A of the Customs Act, 1962, the Commissioner (Appeals) has no jurisdiction to remand a matter for de novo adjudication, and such a remand order is unsustainable. A remand should not direct findings on confiscation, penalty, or fine, because in de novo proceedings the adjudicating authority must examine the issues afresh. Directions on assessable value are also impermissible where they travel beyond the scope of the show-cause notice. The appellate order was therefore set aside, and the matter was returned to the original authority for fresh adjudication by a speaking order after hearing the parties. Case-Laws Customs Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213576