https://www.taxtmi.com/caselaws?id=83953 The Tribunal dismissed the appeal, upholding the decision to refuse the amendment of the Import General Manifest (IGM) under Section 30(3) of the Customs Act. It found the import unauthorized due to the absence of an Importer-Exporter Code (IEC) number and noted fraudulent intentions in attempting to change the manifest. The interim order preventing the confiscation/disposal of goods was lifted. en-us Tue, 22 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83953 The Tribunal dismissed the appeal, upholding the decision to refuse the amendment of the Import General Manifest (IGM) under Section 30(3) of the Customs Act. It found the import unauthorized due to the absence of an Importer-Exporter Code (IEC) number and noted fraudulent intentions in attempting to change the manifest. The interim order preventing the confiscation/disposal of goods was lifted. Case-Laws Customs Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83953