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2021 (8) TMI 588 - HC - CustomsRejection of revision application filed by the petitioner under Section 129 DD of the Customs Act, 1962 - Jurisidction - impugned order has been passed by the Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In-Appeal - HELD THAT:- The matter is remitted to the present Revisional Authority under Section 129 DD of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the petitioner, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, inhibited and uninfluenced by the impugned order which has been set aside and communicate the decision taken to the petitioner. Petition allowed by way of remand.
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