No Penalty Imposed as No Delay in Submitting Import General Manifest u/s 30(1) Clause (iii.

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....Levy of Penalty - Amendment in IGM - On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in delivery in submission of IGM to the proper officer, however in the present case, there is no delay of submission in IGM.....