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
short landing of
goods was not reported to customs and no amendment in
IGM was effected due to which department had not
accepted the short ... landing of goods was not reported to
customs and no amendment in IGM was effected due to
which department had not accepted the short landing
they had informed the formalities required to be
fulfilled for the amendment in IGM with Tuticorin Customs.
3.5.As per Electronic Data Interchange ... observed as
follows:-
? Section 149 of the Customs Act provides for amendment of IGM as per
the discretion of the proper officer after the IGM
further pointed
out that in such cases, the responsibility of amendment in the IGM
rests solely with the Shipping Line/ Agent as they file IGM ... said circular reads as under:
“4. The responsibility of amendment in the IGM
rests solely with the Shipping Line / Agent, as they file
IGM with
examined is as under:
"Neither the Steamer Agents applied for amendment of IGM nor M/s Sandip Exports relinquished the title
Writ of Mandamus, directing the 1st to 3rd
respondents to make amendment in IGM No.2392010 in connection with
Bill of Entry Number 6485510 dated ... direction to the respondents 1 to 3 to make amendment to the bill of
entries morefully described in the prayer to this writ petition
above
explanation. It is further submitted that the Import General Manifest
(IGM) was also filed by the Captain of the Vessel ... Customs Authorities on 31.08.2020 and therefore, the benefit of
exemption under amendment to Notification No.50/2017-Cus dated
30.06.2017 vide Notification No.26/2020
Arunkumar vs The Inspector General Of Registration on 22 April, 2019
Equivalent citations: AIR 2019
Caravel Logistics Pvt. Ltd vs The Joint Secretary (Ra) on 9 January, 2013
Author: R
Alcatel Submarine Networks Uk Ltd vs The Union Of India on 6 February, 2015
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