https://www.taxtmi.com/article/detailed?id=15011 The Proper Officer under Section 30(3) may amend an incorrect or incomplete Import General Manifest when satisfied there is no fraudulent intention, and administrative reliance solely on a circular requiring shipping-line requests cannot supplant that statutory power. Where customs refusal to permit manual bill of entry and failure to amend the IGM caused prolonged detention of perishable goods despite clearances from testing authorities and court directions, the delay rendered the consignment unfit for consumption, warranting refund of customs duty with interest and recoverability of compensation from responsible officers. en-us Wed, 27 Aug 2025 08:41:25 +0530 Wed, 27 Aug 2025 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15011 The Proper Officer under Section 30(3) may amend an incorrect or incomplete Import General Manifest when satisfied there is no fraudulent intention, and administrative reliance solely on a circular requiring shipping-line requests cannot supplant that statutory power. Where customs refusal to permit manual bill of entry and failure to amend the IGM caused prolonged detention of perishable goods despite clearances from testing authorities and court directions, the delay rendered the consignment unfit for consumption, warranting refund of customs duty with interest and recoverability of compensation from responsible officers. Articles Customs - Import - Export - SEZ Wed, 27 Aug 2025 08:41:25 +0530 https://www.taxtmi.com/article/detailed?id=15011