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TMI Blog2009 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.01.2009. Date of issue of country of origin or date of loading in vessel not relevant for amendment. Mistake of entering 28.01.2009 in bill of lading date in IGM permitted to be corrected by Commissioner (Appeals) subject to verification. IGM to be corrected if original bill of lading found as issued on 22.01.2009 and importer to get benefit of free import. - C/796/2009 - A/579/2009-WZB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments. On 13-3-2009, the shipping agent filed an application with the Assistant Commissioner of Customs (Import) for amending the Bill of Lading date given in the IGM, which was 28-1-2009. They wanted the date to be corrected as 22-1-2009. The Assistant Commissioner, in a letter dated 1-4-2009, informed the party that their request for amendment could not be considered as the goods had been loaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the shipping agent. Learned DR has reiterated all the grounds of this appeal. 4. Learned counsel for the respondent submits that the Bill of Lading was admittedly issued on 22-1-2009 and that this date happened to be erroneously entered as 28-1-2009 in the IGM. Under Section 30 of the Customs Act, it was open to the shipping agent to seek correction of this date in the IGM. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate or the date of loading of the goods. 5. After giving careful consideration to the submissions, I have not come across any valid counter to the arguments put-forth by the learned counsel. The department has not had any case that the Bill of Lading was issued on 28-1-2009 and not on 22-1-2009. The mistake of entering 28-1-2009 as the Bill of Lading date in the IGM was rightly permitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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