https://www.taxtmi.com/caselaws?id=3985 The Tribunal allowed the appellant's appeal to substitute its name in the Bill of Entry and amend the IGM with another entity, following CBEC Circulars and provisions of the Customs Act, 1962. The appellant's financial difficulties were considered, and it was highlighted that major amendments involving fraudulent intention or substantial revenue require adjudication, while others may be allowed. The substituted entity was required to provide documentary evidence of its title to the goods for the amendments to be made. en-us Fri, 16 Nov 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3985 The Tribunal allowed the appellant's appeal to substitute its name in the Bill of Entry and amend the IGM with another entity, following CBEC Circulars and provisions of the Customs Act, 1962. The appellant's financial difficulties were considered, and it was highlighted that major amendments involving fraudulent intention or substantial revenue require adjudication, while others may be allowed. The substituted entity was required to provide documentary evidence of its title to the goods for the amendments to be made. Case-Laws Customs Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3985