TMI Blog2018 (4) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant) against Orders-in-Original No. KOL/CUS/AC/AC(MCD)/41 and KOL/CUS/AC/AC(MCD)/42, both dated 16-10-2017, passed by the Commissioner of Customs (Port), Kolkata, whereby a penalty of ₹ 10 lakhs has been imposed on the applicant for short landing of goods. 2. As per the request of the applicant vide letter dated 13-3-2018, an early hearing on 10-4-2018 was held which was availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29DD. Hence it is liable to be rejected on this ground alone. 4. Besides above, it is also noticed that two revision applications involving common issue regarding imposition of penalty for short landing of goods have been filed against the orders-in-original dated 16-10-2017 passed by the Commissioner of Customs. Whereas under Section 129DD read with first proviso to Section 129A of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed by the Commissioner (Customs) who has issued the orders-in-original in this case and unsigned copy of the aforesaid corrigenda are merely forwarded by the Assistant Commissioner (Customs), MCD (Port), Kolkata. Further 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 Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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