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    <title>2001 (4) TMI 111 - CEGAT, COURT NO. III, NEW DELHI</title>
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    <description>The Tribunal upheld that orders under Section 47 of the Customs Act, 1962 are quasi-judicial and subject to review by the Central Board of Excise &amp;amp; Customs. The Collector of Customs was directed to reconsider restrictions on imported goods, beef tallow, due to the original order lacking findings on this issue. The appeals were allowed for remand to the Commissioner of Customs for fresh consideration.</description>
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