2005 (1) TMI 444

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....llant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. - Heard both sides. The ld. Counsel for the appellant submitted that the Adjudicating Authority has imposed the penalty of Rs. 2,000/- under Sections 76 and 77 of the Finance Act, 1994. However, by virtue of a corrigendum the Adjudicating Authority stated that due to typographical computer omission in the original order a penalty ....

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....id and tenable. 2. The Commissioner of Customs, vide his order dated 16-10-1998 adjudicated the matter and passed the orders as can be seen at pages 23-24 of his order placed in the file. Subsequently, almost after 10 months, he has issued a corrigendum wherein the rate of duty and penalty indicated in the earlier order were substituted. Now, the question for consideration us whether this ....

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....d Another (AIR 1965 SC 1767) wherein their Lordship have held that......."on the other hand, authorities or bodies which are given jurisdiction by statutory provisions to deal with the rights of citizens, may be required by the relevant statute to act judicially in dealing with matters entrusted to them. An obligation to act judicially may, in some cases, be inferred from the scheme of the relevan....

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....zens, the decision of which falls within the jurisdiction of the said authority or body, the other relevant circumstances........" 4. Commissioner of Customs is no doubt a quasi-judicial body required to work within the provisions of law. Neither the powers of review nor correction to the order is available under the Customs Act to the Commissioner of Customs to exercise such powers. He be....