2007 (3) TMI 52

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.... appeal with a prayer to impose penalty upon the respondents, who has amended the IGM after a period of 12 days. 2. After better appreciation, I reproduce the relevant paragraph of Commissioner of Customs (Import) :- "I have examined the records of the case as well as the submissions made by the Shipping Lines/Agents. I find that the IGM have been filed by M/s. Orient Ship Agency Pvt. Ltd. where....