2018 (4) TMI 1655

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..... MSC Agency (India) Pvt. Ltd., Kolkata (hereinafter referred to as 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 Rs. 10 lakhs has been imposed on the applicant for short landing of goods. 2. As per the request of the applicant vide letter dated ....

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.... cannot be considered as properly filed as envisaged in Section 129DD. 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 ....

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....the letter dated 13-3-2018, it is found that the corrigenda are not 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 app....