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
goods as per Bill of Lading. The adjudicating authority allowed the amendment in IGM without any cogent reasons.
12. The contention of the respondents ... addressed to the Asstt. Commissioner of Customs (Import), asked for amendment in IGMS. The Commissioner of Customs gave a finding that in this situation
Customs Act, there is no cases for allowing amendment of the IGM. On this ground also I find there are no case for allowing ... amendment of the IGM and find the goods are liable to confiscation as mentioned above.
Since the goods have already been sold
Ms.Preeti Daga vs Cc, New Delhi on 15 March, 2010
CUSTOMS, EXCISE & SERVICE
Jalandhar
20 C/88129,88400/2018
and detained on 6-11-1995. IGM No. 2308, dated 27-9-
1995 described the goods ... moved
an application before the Assistant Commissioner Import
Department, Bombay seeking amendment of IGM
description as old diesel engines, auto spare parts and
scraps. IGM
Customs Act, there is no case for allowing amendment of the IGM> On this ground also I find there is no case for allowing ... amendment of the IGM and find the goods are liable to confiscation as mentioned above.
Since the goods have already been sold
Continental Silk House. There was no formal amendment to the other entries in the IGM. Therefore, the finding of the lower authority that there cannot ... delivery of import manifest also provide for its amendment. There was an application for such amendment submitted by the Steamer agent for amending the name
permit amendment under Section 30(3) of the Customs Act. The relevant findings of the Asstt. Collector for refusing to permit the amendment ... permit it to be amended or supplemented. The amendment is permissible in the IGM wherein there is no fraudulent intention. In the instant case
cargo and subsequently, vide letter dated 25.4.2006, they applied for amendment to the IGM seeking an additional entry converting the said vessel as cargo ... visiting yacht. The IGM was then permitted to be amended. The statutory provisions governing filing of IGM are contained in Section 30 of the Customs
abroad for amendment of the manifest showing consignee as Ajanta Industries. M/s. Oceanic Exports gave their NOC for this amendment. An amendment application ... Customs. He held that there was no bar in permitting amendment of the IGM in terms of Section 30(3) of the Customs
