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
petitioner applied to the Customs authorities to seek
amendment to the IGM so as to substitute his name as consignee in place of
notified parties ... However, it appears that in respect of remaining bills the
amendment to the IGM was not permitted by the Customs authorities in view
detention certificates, carried following
endorsement.
"..............for investigation which amending the IGM, finally
amendment in I.G.M. allowed in favour of M/s.Rasiklal ... cleared. In the process, some time
was lost in effecting amendment to IGM. The petitioner suffered huge
amount of demurrage as such their request
Process Certificate. Subsequently on 03.12.08, the concerned agent applied for amendment in the IGM based on the letters dated 03.12.08 seeking to amend the declared ... Collector of Customs 1992 (58) ELT 553 (SC).2
4. Amendment of IGM:
(i) As per section 30(3) of CA62 if the proper
Ms.Preeti Daga vs Cc, New Delhi on 15 March, 2010
CUSTOMS, EXCISE & SERVICE
discharged at Mundra Port. On 14.10.08, appellant requested for amendment in the IGM. By this time the imported cargo had been unloaded on 17.09.08. According ... Mumbai) in support of their contention that when an application for amendment of IGM was made and no decision was taken on the same, without
Dr. (Miss) Snehlata Gupte vs Union Of India & Ors. on 15 July, 2010
Author
Amendment Act vs M/S Indian Express Newspaper on 5 March, 2010
Author: V.M
Sri S A Hafeez vs The Commissioner on 14 June, 2010
Author: Aravind Kumar
Bench
Sri K S Krishnamurthy vs Smt Lakshmamma on 9 February, 2010
Author: K.Bhakthavatsala
Bench
