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2018 (4) TMI 1655 - CGOVT - CustomsImposition of penalty - short landing of goods - Section 129DD(3) of the Customs Act, 1962 - Held that:- On examination of the preamble to the orders-in-original, it is noticed that the original advice to the applicant was that an appeal against these orders lies to the Commissioner of Customs (Appeals), Kolkata under Section 128 of the Customs Act, 1962, which is outrightly wrong. But this error has not been corrected even subsequently by issuing proper corrigenda by the adjudicating authority by directing the applicant to file an appeal before the CESTAT, Kolkata, in the light of Section 129A of the Customs Act, 1962. In fact, instead of correcting the mistake, another error has been committed by issuing non-signed corrigenda by the Assistant Commissioner and by directing the applicant to file a revision application before the Government without appreciating Section 129A. Thus, while it is true that the applicant was misguided to file the present revision application by the Assistant Commissioner of Customs before Government, this fact cannot negate the vital legalreality that the Government does not have jurisdiction - Revision application dismissed.
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