Power of commissioner (appeals) to remand back the case - There are no piece of evidence to take a...

Power of commissioner (appeals) to remand back the case - There are no piece of evidence to take a contrary view to the finding of the first appellate authority as to the classification of the imported goods as ‘Superior Kerosene Oil’ by rejecting the uncorroborated classification as LAWS by the appellant - the Commissioner (Appeals) should have closed the case instead of remanding the matter back to the file of the original authority, which is against the amended provisions of Section 128A of t..... .....

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