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2014 (1) TMI 1343 - AT - CustomsWaiver of pre-deposit - Stay of recovery - Search, seizure and confiscation of baggage - Attempt of illegal export - Non-compliance with Section 129E - Power to revise - Held that:- Tribunal has the power of remand whereas the Central Government under Section 129DD does not have it. The scheme of law requires a remand of this case to the Commissioner (Appeals) for decision on the baggage-related issue on merits. The scheme does not seem to foreclose or sidestep the Appellate Commissioner’s jurisdiction to deal with the substantive issue on merits - Central Government does not have the power to remand the case to the Appellate Commissioner. The Government may revise an order passed on merits by Commissioner (Appeals) on a baggage-related issue. There is no revisable order of the Commissioner (Appeals) - Matter remitted back - Assessee directed to make a pre deposit - Decided partly in favour of assessee.
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