Clause 94 - Amendment of section 128A. - Finance Bill, 2018

94. Amendment of section 128A. 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. .