1997 (2) TMI 140 - SCH - Customs

Summary

The Supreme Court held that the appellate authority under Section 128(2) of the Customs Act, 1962 has the power to remand a decision. The Court allowed the appeal, set aside the judgment and order under appeal, and made no order as to costs. The respondent did not appear but filed an affidavit mentioning a previous decision by the Customs, Excise and Gold (Control) Appellate Tribunal on a similar issue.