2010 (9) TMI 264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is engaged in providing services of shipping 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of IGM was made and no decision was taken on 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 supplem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssued by the Board vide No.13/05-Cus dated 11.03.05 and amending circular No.44/05 dated 24.11.05. In this circular the Board had issued instructions that amendments of IGM or supplementing of IGM be permitted when there is no fraudulent intention and adjudication will arise only in cases where fraudulent intention or substantial implication of Revenue arises from the amendments. I find that in th....