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TMI Blog2016 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... orted "Slack Wax" and the quantity declared was 192112 kgs. Inward Entry was granted to the vessel on 15.6.2014. Subsequently, the agent (appellant) has requested to permit the amendment in Import General Manifest (IGM) on 20.6.2014 stating that actual weight of imported cargo was 202990 kgs. Appellant, M/s. Goodrich Maritime Private Ltd., Tuticorin has furnished indemnity bond for amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment if the bill filed by the appellant without the said amendment is selected by RMS, the exchequer would lose import duty on 10.9 MT on the imported Slack Wax. Correcting the IGM is an afterthought which has to be viewed seriously based on the nature of the Cargo and nature of the amendment sought for. The adjudicating officer has discussed the issue in detail and given his finding at para-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been a delay in filing proper IGM before the arrival of the vessel. Therefore, delayed filing of IGM by the agent attracts penal action under Section 30 (1) of the Customs Act, 1962 and thereby the agent, M/s.Goodrich Maritime Private Limited, Tuticorin filing the IGM on behalf of the Master / Owner of the Vessel, is liable to penalty under the Section 30 (1) ibid for contravention of the same." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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