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[Cites 0, Cited by 29] [Section 129B] [Entire Act]

Union of India - Subsection

Section 129B(1) in The Customs Act, 1962

(1)The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.[(1-A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.] [ Inserted by Act 23 of 2004, Section 70 (w.e.f. 10-9-2004).]