notice
that the steps for carrying out amendment of bill of lading based on which
amendment of IGM and then Bill of Entry ... amendment in documents after their presentation. The
amendment sought by the appellant in the facts of the present case is justified
and if such amendment
through their shipping agent had moved an application for
amendment of the Import General Manifest (IGM), to the extent of
reflecting the net weight ... 48MTs. The request made by the shipping
agent for amendment of the IGM was considered favorably by the
department. As a consequence of the amendment
Appellant is clearly not the first importer,
there is request for amendment in IGM on record, allowed by the Revenue after
collecting requisite fees
Appellant is clearly not the first importer,
there is request for amendment in IGM on record, allowed by the Revenue after
collecting requisite fees
letter dated 17.01.2024 addressed to the
petitioner to allow the amendment/change in the IGM No.
2321662 dated 13.09.2022 of the goods imported through Bill
statute book. He further stated that any
amendment to the CTH amounts to a major amendment of the BE and
modifies the assessment as understood ... Customs Act,1962. Similarly there are separate provisions available for
amendment of documents like IGM, Import report, Export Report,
conversion of Bills for WH/Home
Customs Act, 1962. Similarly, there are separate
provisions available for amendment of documents like IGM, import report,
export report, conversion of bills for warehousing / home
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
MAEU4709500 25,000
3. MAEU4723411 24,500
Thereafter, the appellant filed the IGM No. 22055255 dated
18.09.2018 in respect of BL No. SZF18080151 dated ... Custom house vide
his office letter dated 18.01.2019 intimated that the amendment as
sought has been permitted manually by the Principal Commissioner,
Mundra and thereafter
M/S.K.Steamship Agencies Pvt. Ltd vs M/S.Balaji Dekors on 4 July
