# The Finance Act, 2018, Section 96: Amendment of section 128A

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/96/

## Text

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.".

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