1999 (9) TMI 260

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....re 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 had rendered the goods liable to confiscat....

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....95 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 the steamer agent and that no penalty was warr....