https://www.taxtmi.com/caselaws?id=76587 The Tribunal dismissed the appeal and stay application, affirming the lower appellate authority's decision to allow the amendment to correct the Bill of Lading date in the Import General Manifest (IGM). It emphasized the significance of verifying the original Bill of Lading date for such corrections, disregarding other dates or certificates. The importer's right to appeal under Section 128 of the Customs Act was upheld, with the Tribunal rejecting the department's arguments against the amendment application and the importer's locus standi. en-us Mon, 19 Oct 2009 00:00:00 +0530 Wed, 07 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76587 The Tribunal dismissed the appeal and stay application, affirming the lower appellate authority's decision to allow the amendment to correct the Bill of Lading date in the Import General Manifest (IGM). It emphasized the significance of verifying the original Bill of Lading date for such corrections, disregarding other dates or certificates. The importer's right to appeal under Section 128 of the Customs Act was upheld, with the Tribunal rejecting the department's arguments against the amendment application and the importer's locus standi. Case-Laws Customs Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76587