https://www.taxtmi.com/caselaws?id=240174 The Tribunal allowed the appellants to amend the Import General Manifest (IGM) to replace the original importers' names with theirs, facilitating the clearance of goods. The Tribunal rejected the cancellation of earlier Bills of Entry but permitted amendments to replace the original importers' names. Permission to file fresh Bills of Entry was denied, with emphasis on discharging existing liabilities. The Tribunal addressed revenue concerns, concluding that amendments would not cause revenue loss. The case was remanded with directions for amendments to IGM and Bills of Entry, to be processed promptly by customs authorities. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 06 Jan 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240174 The Tribunal allowed the appellants to amend the Import General Manifest (IGM) to replace the original importers' names with theirs, facilitating the clearance of goods. The Tribunal rejected the cancellation of earlier Bills of Entry but permitted amendments to replace the original importers' names. Permission to file fresh Bills of Entry was denied, with emphasis on discharging existing liabilities. The Tribunal addressed revenue concerns, concluding that amendments would not cause revenue loss. The case was remanded with directions for amendments to IGM and Bills of Entry, to be processed promptly by customs authorities. Case-Laws Customs Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240174