Penalty cannot be imposed by Corrigendum to Original Order

AKR Logistics India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

Corrigendum to an Order in Original can be issued only for correcting typographical errors. A corrigendum cannot be used to cover up the main part or main issue that has to be adjudicated. The said Corrigendum cannot be accepted in the eye of law.

For these reasons, I am of the view that the penalty imposed under sec. 114(i) of the Customs Act, 1962 on the appellants herein cannot sustain and requires to be set aside which I hereby do.

FULL TEXT OF THE CESTAT CHENNAI ORDER

The issue in both these appeals being connected, they are heard together and disposed by this common order.

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