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lading instead of 12 bills of lading and requested for amendment in IGM incorporating 12 bills of lading. (vi) On 24th April ... slot charterer (M/s.Shahi Containers) and that the application for amendment in IGM was filed by M/s.Shahi Containers on 23.4.1998. Both

IGM that the rig is goods, as a result the rig was cleared without payment of duty. Later on the IGM was amended ... IGM. Thus, from the order passed by the adjudicating authority it is clear that the misdeclaration in the IGM and the subsequent amendment of IGM

A.P. Moller Singapore Pvt. Ltd. And Anr. vs Assistant Director, Directorate Of ... on 2