GOWRI SHANKAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) AFTER hearing the appellant in person, waiver of pre -deposit was granted and appeal taken up for hearing.

(2.) IT is seen that the order was required to have been passed by the Commissioner of Customs, Chennai. However, the penultimate paragraph of the order shows that the order has been passed by the Joint Commissioner of Customs (Airport), Chennai. There is, prima facie, a defect in the order.

(3.) LD . SDR submits that a corrigendum has been issued to rectify the defect. However, copy of the corrigendum has not been placed on record.