1995 (1) TMI 91

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.... import manifest for importing urea. In the import manifest it was stated that the quantity of urea to be imported was 12,370 M.Ts. and it was to be unloaded at Karwar, Karnataka. There was a draught survey and in that draught survey, it was found that the actual quantity discharged was only 12,292.552 M.Ts. and that there was a shortlanding of 77,448 M.Ts. of urea, valued at Rs. 1,09,936.66. On t....

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...., if the importer comes to know that the actual loading of the imported goods is not of the quantity as mentioned in the import manifest, it is open to him to have the import manifest amended, and in such a case, the concerned officer, if he is satisfied that the import manifest or the import report is in any way incorrect or incomplete, and that there was no fraudulent intention on the part of th....