Amendment of section 128A :
Section – 96. In the Customs Act, in section 128A, in sub-section (3), for the words “just and proper, confirming, modifying or annulling the decision or order appealed against”, the following shall be substituted, namely:—
“just and proper,—
| (a) | confirming, modifying or annulling the decision or order appealed against; or | |
| (b) | referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely:— |
| (i) | where an order or decision has been passed without following the principles of natural justice; or | |
| (ii) | where no order or decision has been passed after re-assessment under section 17; or | |
| (iii) | where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant.”. |