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Amendment of section 128A.

Clause 94 - Bills - INDIRECT TAXES - Customs - FINANCE BILL, 2018 - Clause 94 - 94. 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 , th .....

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ion, 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 .....

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