https://www.taxtmi.com/caselaws?id=379996 The appellant, a vessel agent, sought an amendment in the Import manifest (IGM) for excess landed cargo, resulting in a penalty of Rs. 10,000. The Member (Judicial) found no intentional offense, stating the penalty provision applied to delays in submitting IGM, not supplementary entries. Citing Hindustan Steel Ltd. 1978 (ELT) J159, the appellant's appeal was allowed, setting aside the penalty under Section 30(1) read with Section 117 of the Customs Act, as the amendment was lawful. en-us Thu, 09 May 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379996 The appellant, a vessel agent, sought an amendment in the Import manifest (IGM) for excess landed cargo, resulting in a penalty of Rs. 10,000. The Member (Judicial) found no intentional offense, stating the penalty provision applied to delays in submitting IGM, not supplementary entries. Citing Hindustan Steel Ltd. 1978 (ELT) J159, the appellant's appeal was allowed, setting aside the penalty under Section 30(1) read with Section 117 of the Customs Act, as the amendment was lawful. Case-Laws Customs Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379996