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of <h1>Commissioner's Corrigendum Penalty Deemed Unenforceable Based on Designation, Appeal Allowed</h1> <h3>M/s Jitendra Divgi Versus Commissioner of Customs (Export), Chennai</h3> The Corrigendum issued by the Commissioner imposing a penalty on the Managing Director was deemed unenforceable as penalties should be based on the ... Imposition of penalty on Director - Held that:- Commissioner was of the opinion that penalty shall be imposable on the Managing Director, he did not finally impose. But to rectify his mistake, he issued a Corrigendum on 4.3.2004 imposing a penalty of ₹ 25,000/- on the Managing Director. Penalty being imposable on the basis of mens rea, it should be on a personnel of the Managing Director but not on his designation. Therefore, the Corrigendum which has no force in the eyes of law does not become enforceable - Decided in favour of appellant. The Commissioner issued a Corrigendum imposing a penalty on the Managing Director, but it was deemed unenforceable as penalties should be based on the individual's actions, not their designation. The appeal was allowed.
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