https://www.taxtmi.com/caselaws?id=44859 Section 128(2) of the Customs Act, 1962 was construed as conferring a broad appellate power to pass such order as the authority deemed fit, including confirming, modifying or annulling the appealed decision. Because an order of remand necessarily sets aside the decision under appeal, that power was held to include remitting the matter for fresh adjudication. The objection to remand was rejected, and the Revenue's position was accepted. en-us Thu, 13 Feb 1997 00:00:00 +0530 Tue, 20 Jan 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44859 Section 128(2) of the Customs Act, 1962 was construed as conferring a broad appellate power to pass such order as the authority deemed fit, including confirming, modifying or annulling the appealed decision. Because an order of remand necessarily sets aside the decision under appeal, that power was held to include remitting the matter for fresh adjudication. The objection to remand was rejected, and the Revenue's position was accepted. Case-Laws Customs Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44859