https://www.taxtmi.com/caselaws?id=107700 Where the competent customs authority allowed amendment of the Import General Manifest and the bills of entry were filed consistently with the amended weight, the earlier discrepancy could not sustain a charge of misdeclaration. The accepted amendment displaced the original manifest entry, and since Revenue did not dispute the amendment or its acceptance, the allegation became non-est in law. The order dropping the proceedings therefore required no interference. en-us Thu, 03 Apr 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107700 Where the competent customs authority allowed amendment of the Import General Manifest and the bills of entry were filed consistently with the amended weight, the earlier discrepancy could not sustain a charge of misdeclaration. The accepted amendment displaced the original manifest entry, and since Revenue did not dispute the amendment or its acceptance, the allegation became non-est in law. The order dropping the proceedings therefore required no interference. Case-Laws Customs Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107700