https://www.taxtmi.com/caselaws?id=235561 Amendment of an import general manifest airway bill was not permissible where the proper officer was not satisfied that the record was merely incorrect or incomplete and the surrounding facts indicated fraudulent intention. The request failed because the carrier refused to support or seek the correction, the shipper had already taken delivery order, and the explanation of mis-sent cargo lacked credible evidence. The applicant also lacked competence to seek the amendment, as the carrier or person-in-charge was the proper party under Section 30(3) of the Customs Act, 1962. The rejection of the amendment claim was therefore upheld. en-us Mon, 21 May 2012 00:00:00 +0530 Sat, 27 Jul 2013 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235561 Amendment of an import general manifest airway bill was not permissible where the proper officer was not satisfied that the record was merely incorrect or incomplete and the surrounding facts indicated fraudulent intention. The request failed because the carrier refused to support or seek the correction, the shipper had already taken delivery order, and the explanation of mis-sent cargo lacked credible evidence. The applicant also lacked competence to seek the amendment, as the carrier or person-in-charge was the proper party under Section 30(3) of the Customs Act, 1962. The rejection of the amendment claim was therefore upheld. Case-Laws Customs Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235561