amendment of number of packages and weight, in the gateway
Port, which was granted, and that he also filed amendment of IGM, to file Bill ... Mujahid requested the shipping company to approach the
Gateway Port for amendment of IGM as regards description. As there was
mismatch in description in IGM
inside the container when the IGM
was filed or when the amendment to IGM was filed. The appellant has simply
gone by the details given ... access to the
invoice raised by the overseas exporter when the amendment to IGM was
sought by them. This invoice showed that apart from assorted
Customs Act, 1962 considering the
amendment of Import General Manifest (IGM), as major
amendment when the imported cargo is converted from local to
transshipment cargo ... hold that the learned Commissioner has erred in
treating amendment of conversion of IGM in the present case as
major amendment. I, therefore, set aside
Hapag-Lloyd India Pvt. Ltd. has filed
Import General Manifest (IGM) in the name of Respondent No.7
without the approval of the Petitioner. This ... Principal
Commissioner of Customs NS-III and therefore sought for amendment
of said IGM.
6. The Petitioner contends that the representation dated 16 th
March
Petitioners - an authorized person
filed an application for amendment of the Import General Manifest
("IGM"). Thereafter, the Petitioners filed a writ petition ... that the competent authority will take a decision on the
application for amendment. The decision was so rendered by
Respondent No.4 on 30 November
description of the
goods to "Ceramic Tiles" in the IGM was made by the
importer on 4.4.03 and Bill of Entry No.2416 ... obtain permission of
the senior officers to permit the amendment in the IGM as was
the normal practice. Further when the importer requested
Assistant
Commissioner of Customs Division, Jamnagar for amendment to the Bills of
Lading and IGM and shifting of the cargo to Pipavav Port. Permission ... argued that one of the conditions for permitting the
amendment to bill of lading and IGM was that there should be any revenue
loss
Ajay Sagar vs Principal Commissioner Of Customs ... on 25 September, 2023
Author: Yashwant Varma
Bench
Jk International Pty Limited vs The Union Of India And Others on 16 August, 2023
Make Index Impex A Proprietorship ... vs Union Of India And 5 Ors on 10 August
