similar worded letters were also written by the steamer agent seeking amendment to IGMs filed earlier. Correspondences were made with the department by the Appellant ... said goods, they have requested the Customs authorities for amendment to IGMs filed earlier, for incorporating the name of the Appellant as importer, in place
maintainable under Section 27 .
He submits that the order of IGM amendment was passed under Section
30(3) of the Customs Act whereas the filing ... filed, the value was declared in accordance with the
order of IGM amendment. In my view, once there was lis between
department and the assessee
permitted to file Bills of Entry in their names after the amendment of IGM and after cancellation of the Bills of Entry already filed ... Seas sellers to file Bills of Entry in their names after amendment of IGM (b) held that after re-filing of the Bills of Entry
IGM amended. Consequently, the appellant filed an application for amending the IGM vide application dated 10/01/2012. The adjudicating authority allowed the amendment ... learned Counsel for the appellant submits that the amendment to IGM was necessitated because one of the importers decided not to lift the consignments
Revenue that they
2
were willing to clear the goods after IGM amendment. Thereafter, the
appellant filed an application seeking waiver of late filing charges ... amendment of Bill of
Entry; that on the same day they made a request to the liner's agent
to carryout amendment of IGM
allowed amendment. It has since been ascertained from Nhava Sheva Port that the same Order-in-Appeal, allowing amendment of the IGM has since been ... respondents filed bills of entry as per weight mentioned in the IGM. Amendment
of IGM is not challenged by the Revenue Authority. In these circumstances
under Section 112(a) on the appellants, permitting amendment of the IGM so as to include the unmanifested goods, on payment of fine and penalty ... penalty. Even in that case, there was an application for amendment in IGM and yet the Court held that the slot charterer, M/s. Shahi
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
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
Rules or Section. He argued that they have applied for amendment of IGM and same is allowed by the Customs Authority of Kandla. He further ... Section 74 for the said exports. He further argued that since IGM amendment has been allowed the confiscation of the goods under Section
