2015 (3) TMI 69

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....K Singh, Addl. Comm. (AR) ORDER Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. 1717 (Import Noting)/2014 (JNCH)/IMP-1655 dated 11/04/2014 passed by Commissioner of Customs (Appeals), Nhava Sheva. Vide the impugned order, the learned lower appellate authority has dismissed the appeal of the appellant, M/s. Jai Durge Trading CO., New Delhi, wherein the said ....

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....s. 3. The learned Additional Commissioner (AR) appearing for the Revenue submits that as per Section 149 of the Customs Act, 1962, the proper officer has the discretion to authorise amendment of any documents after it has been presented to the Customs. In the present case, the IGM has been filed under Section 30 of the Customs Act, by the agent of the shipping line and the said IGM can be amend....

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....herefore, the said action of the proper officer cannot be faulted at all and consequently the order of the lower appellate authority is also correct in law. 4. I have considered the submissions made by both the sides. 4.1 Section 149 of the Customs Act provides for amendment of IGM as per the discretion of the proper officer after the IGM has been presented. In the present case, the original....