https://www.taxtmi.com/caselaws?id=368516 Where only the assessee appealed against the Commissioner (Appeals) order allowing redemption of gold on payment of fine, the Tribunal could not restore the original absolute confiscation and place the appellant in a worse position. Because the Department neither appealed under Section 129A nor filed a cross-objection under Section 129A(4) of the Customs Act, the Tribunal's power under Section 129B(1) was limited to the order under challenge. The principle of no reformatio in peius applied, so the assessee's own appeal could not be used to aggravate his position. en-us Wed, 19 Sep 2018 00:00:00 +0530 Fri, 05 Apr 2019 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368516 Where only the assessee appealed against the Commissioner (Appeals) order allowing redemption of gold on payment of fine, the Tribunal could not restore the original absolute confiscation and place the appellant in a worse position. Because the Department neither appealed under Section 129A nor filed a cross-objection under Section 129A(4) of the Customs Act, the Tribunal's power under Section 129B(1) was limited to the order under challenge. The principle of no reformatio in peius applied, so the assessee's own appeal could not be used to aggravate his position. Case-Laws Customs Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368516