COMMISSIONER OF CUSTOMS (PREV.), KOLKATA Vs. SWAPAN DEY

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the Order -in -Appeal No. Prev./Cus./50/2004, dated 12 -3 -2004 passed by the Commissioner of Customs (Appeals).

(2.) HEARD Shri T.K. Kar, ld. SDR for the Revenue. He submits that the short question in the appeal filed by the Revenue is after the amendment of Section 128A(3) w.e.f. 11 -5 -2001 by Finance Act, 2001 whether the Commissioner (Appeals) has the power to remand the case to the Lower Authority.

(3.) THE Appellant -Commissioner has filed the appeal on the basis that after the amendment of Section 128A(3) of the Customs Act, the Commissioner (Appeals) has no power to remand the matter to the Lower Authority. Shri T.K. Kar, ld. SDR reiterates the grounds of appeal filed by the Appellant -Commissioner.