Section 96 of Finance Act 2018 : of section 128A Customs Act

By | April 1, 2018
(Last Updated On: April 19, 2018)

Section 96 of Finance Act 2018

[Section 96 of Finance Act 2018 deals with Amendment of section 128A and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 128A

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.”.

Finance Act 2018 : Assented by President : Download Print Notification

 

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