https://www.taxtmi.com/caselaws?id=800545 Section 129DD permits a revisional authority to annul or modify an appellate order and, absent an express restriction, to remit the matter for fresh adjudication. Revisional review may address overlooked material, unsupported findings, and legal unsustainability without undertaking a wholesale appellate reassessment. In seized-gold matters, Section 123 places the burden of proving lawful, non-smuggled character on the possessor or claimant. A remand does not itself determine confiscation or redemption. Separate notice is unnecessary unless enhanced penalty or redemption fine, or confiscation of higher-value goods, is proposed. Limitation depends on proof of communication of the appellate order and timely objection. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800545 Section 129DD permits a revisional authority to annul or modify an appellate order and, absent an express restriction, to remit the matter for fresh adjudication. Revisional review may address overlooked material, unsupported findings, and legal unsustainability without undertaking a wholesale appellate reassessment. In seized-gold matters, Section 123 places the burden of proving lawful, non-smuggled character on the possessor or claimant. A remand does not itself determine confiscation or redemption. Separate notice is unnecessary unless enhanced penalty or redemption fine, or confiscation of higher-value goods, is proposed. Limitation depends on proof of communication of the appellate order and timely objection. Case-Laws Customs Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800545