1999 (9) TMI 260

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....ndent. [Order]. - The appellants are Steamer Agent they filed an Import General Manifest for a vessel on 5-7-1995. The manifest did not record two cases consigned to an importer in Pune. The steamer agents sought to amend the IGM on 20-7-1995. The Commissioner of Customs in the impugned order held that in landing the goods which were not shown in the IGM initially filed, the steamer agent ha....

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....ort Agencies vide their letter dated 20-7-1995 which finds mention in the impugned order. Thereafter the steamer agents filed an amendment. Shri Jagasia stated that this was a normal occurrence and such amendment was permitted to be made in terms of sub-section (3) of Section 30 of the Act. It is his submission that the non-mention of the cases in the IGM was due to lack of knowledge on part of th....