https://www.taxtmi.com/circulars?id=1652 Amendments to the Import General Manifest (IGM) shall be considered under the authority of section 30(3): the proper officer may permit correction or supplementation where the manifest or report is incorrect or incomplete and there was no fraudulent intention. Adjudication and penalties are required only where amendments involve fraudulent intent or substantial revenue implications. Exceptional operational situations causing post filing quantity changes should be accommodated and Circular No. 13/2005 is amended accordingly; the trade is to be notified by public notice. en-us Thu, 24 Nov 2005 00:00:00 +0530 Sat, 28 Feb 2009 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1652 Amendments to the Import General Manifest (IGM) shall be considered under the authority of section 30(3): the proper officer may permit correction or supplementation where the manifest or report is incorrect or incomplete and there was no fraudulent intention. Adjudication and penalties are required only where amendments involve fraudulent intent or substantial revenue implications. Exceptional operational situations causing post filing quantity changes should be accommodated and Circular No. 13/2005 is amended accordingly; the trade is to be notified by public notice. Circulars Customs Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1652