https://www.taxtmi.com/caselaws?id=53747 The Tribunal, led by Shri V.K. Jain, Member (T), accepted the Respondent's argument and rejected the appeal filed by the Revenue. The Tribunal affirmed the Commissioner (Appeals)' continued authority to remand cases post the statutory amendment of Section 128A(3) of the Customs Act, based on the interpretation of relevant legal provisions and the precedent set by the Gujarat High Court. en-us Tue, 09 Nov 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53747 The Tribunal, led by Shri V.K. Jain, Member (T), accepted the Respondent's argument and rejected the appeal filed by the Revenue. The Tribunal affirmed the Commissioner (Appeals)' continued authority to remand cases post the statutory amendment of Section 128A(3) of the Customs Act, based on the interpretation of relevant legal provisions and the precedent set by the Gujarat High Court. Case-Laws Customs Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53747