https://www.taxtmi.com/highlights?id=46452 Levy of Penalty - Amendment in IGM - On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in delivery in submission of IGM to the proper officer, however in the present case, there is no delay of submission in IGM. en-us Sat, 11 May 2019 08:32:11 +0530 Sat, 11 May 2019 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46452 Levy of Penalty - Amendment in IGM - On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in delivery in submission of IGM to the proper officer, however in the present case, there is no delay of submission in IGM. Highlights Customs Sat, 11 May 2019 08:32:11 +0530 https://www.taxtmi.com/highlights?id=46452