incomplete IGMs and the need for regulating the filing, as follows:
"3. IGM Message Transmission: At present, the IGM Messages are being sent ... arrival of the vessel. Whenever there is an amendment, the ICES System sends the amendment IGM messages to the Custodians. Thus the IGM messages sent
similar worded letters were also written by the steamer agent seeking amendment to IGMs filed earlier. Correspondences were made with the department by the Appellant ... said goods, they have requested the Customs authorities for amendment to IGMs filed earlier, for incorporating the name of the Appellant as importer, in place
maintainable under Section 27 .
He submits that the order of IGM amendment was passed under Section
30(3) of the Customs Act whereas the filing ... filed, the value was declared in accordance with the
order of IGM amendment. In my view, once there was lis between
department and the assessee
made by the petitioner
on 25.04.2023 as well as the amendment of IGM filed by the shipping line at
Sea Port of Mundra ... Mundra port to
GRFL ICD, Sahnewal, Ludhiana. In view of the amendment IGM dated
30.05.2023, the petitioner took the goods from the Custom Area, Mundra
consequential amendment to the Bills of Entry.
Pursuant thereto, an application was made by
the petitioner qua amendment of Import General
Manifest (IGM). For amendment ... regular follow-ups, there
was no response from the respondent for
amendment of IGM. Therefore, left with no
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well as shipping agent have made a request for
amendment in the IGM on 24.06.2020 and 30.06.2020 respectively. The
said request, of the petitioners ... finalize the claim of the petitioners with regard to the amendment of IGM
within a period of one week from today, keeping in view
passed the Order-in-original dated 28.12.2022, rejecting
the request for IGM amendment and for change in consignee name.
Page 5 of 18
JANUARY ... original authority ought to have allowed the amendment to the IGM in
favour of the Consignee.
16 The order-in-appeal dated 26.04.2023 appears
passed the Order-in-original dated 28.12.2022, rejecting
the request for IGM amendment and for change in consignee name.
Page 5 of 18
JANUARY ... original authority ought to have allowed the amendment to the IGM in
favour of the Consignee.
16 The order-in-appeal dated 26.04.2023 appears
auction process and sought time to submit documents
required for amendment in IGM and for permitting them to change the
buyers' name other than ... requested for seven
days time to submit documents required for amendment in IGMs, to which
respondent No.3, vide letter dated 01.01.2021 granted them time
permitted to file Bills of Entry in their names after the amendment of IGM and after cancellation of the Bills of Entry already filed ... Seas sellers to file Bills of Entry in their names after amendment of IGM (b) held that after re-filing of the Bills of Entry
