- 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.".
