https://www.taxtmi.com/caselaws?id=48154 The Court held that post the 2001 amendment to the Customs Act, the Commissioner (Appeals) no longer had the authority to remand cases back to the adjudicating authority. The Court emphasized the legislative intent behind the amendment, concluding that the power of remand was indeed removed. The Court set aside the previous orders and directed the matter to be reconsidered by the Commissioner (Appeals) within a specified timeframe in accordance with the law. en-us Thu, 08 Mar 2007 00:00:00 +0530 Tue, 03 Aug 2010 10:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48154 The Court held that post the 2001 amendment to the Customs Act, the Commissioner (Appeals) no longer had the authority to remand cases back to the adjudicating authority. The Court emphasized the legislative intent behind the amendment, concluding that the power of remand was indeed removed. The Court set aside the previous orders and directed the matter to be reconsidered by the Commissioner (Appeals) within a specified timeframe in accordance with the law. Case-Laws Customs Thu, 08 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48154