2010 (9) TMI 264

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....ing agent. They filed a prior import general manifest on 12.09.08 and final IGM on 17.09.08 for import of goods in containers to be discharged at Mundra Port. On 14.10.08, appellant requested for amendment in the IGM. By this time the imported cargo had been unloaded on 17.09.08. According to the Revenue this resulted in violation of Section 32 of Customs Act, 1962 which requires that goods should....

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.... the same, without giving decision on the application it cannot be held that goods were not manifested and fine and penalty imposed. The Tribunal had considered the provisions of Section 30 of Customs Act, 1962 in that case and observed that the emphasis is on the words in sub section (3) of Section 30 of the Customs Act, 1962 that amendment or supplement of a manifest is to be permitted if there ....