2007 (11) TMI 200

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....al itself is taken up for final disposal. The lower authorities have denied permission to the appellant to substitute its name in the Bill of Entry filed with that of another person and to suitably amend the IGM. The appellant had financial difficulty to clear the goods. The ld. Counsel submits that the person who wishes to file the Bill of Entry is prepared to pay the duty on the value originally....

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....larified that change of name of the consignee/importer is a major amendment to the IGM. It was advised in the Circular dated 24-11-05, that major amendment involving fraudulent intention or substantial revenue alone needs to be adjudicated. In other cases, amendment of IGM may be allowed. 3. I find that the Steamer Agent had applied for amendment of IGM for substituting the name of the appellan....