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
enclosed with the IGM for correlation of the particulars stated in the IGM. This means that once the IGM containing the details ... cargo on board, all such Airway Bills become part of IGM. Any amendment in Airway Bill after the IGM is filed will mean amendment
Customs on 05/03/1997. On
05/03/1997, another amendment in the IGM was made and filed
with customs. Because of all this, plaintiff ... defendant No.2,
who filed an application for amendment to the IGM No. 370 in
respect of weight of the container. In this regard plaintiff
Customs referred to above. The OP NO.3 requested for the
amendment in IGM on the verbal request of the complainant ... made the request for the amendment in the IGM to the customs authorities on the
verbal request of the complainant NO.2 and on production
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
J. Mitra And Co. Pvt. Ltd. vs Kesar Medicaments And Anr. on 22 February, 2008
proviso are concerned, the proper officer has no discretion to allow
any amendment.
6.9 The learned
Assistant Solicitor General of India submitted that ... Assistant Collector of Customs:
ýSSub: 40
Bales Cashmilon Brand Acrylic Fibre IGM No.1958/249 s.s. Eastern
Splendour, M/s Bharat Commerce
proviso are concerned, the proper officer has no discretion to allow
any amendment.
6.9 The learned
Assistant Solicitor General of India submitted that ... Assistant Collector of Customs:
?SSub: 40
Bales Cashmilon Brand Acrylic Fibre IGM No.1958/249 s.s. Eastern
Splendour, M/s Bharat Commerce
M/S Softech Computers Delhi Ltd vs Singapore Airlines on 25 January, 2008
IN THE
