Amendments of IGM

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..... ention. Further, Board has placed all amendments in two broad categories - Major and Minor: (a) Major Amendments: (i) Addition of extra entries (Line numbers in the IGM). (ii) Amendment in the quantity of goods already declared. (iii) Changing the date of the Bill of Lading mentioned in the IGM. (iv) Changing the Importer's/consignee name. (v) Commodity description. (vi) C .....

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..... e there are major amendments involving fraudulent intention or substantial revenue implication. Further it is possible that in certain special situations such as mother/daughter vessel operation for lighter age on account of shortage of draft, congestion of port, natural calamity, the final quantity of goods covered by the IGM would be known only after completion of such lighter age operation, req .....

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..... ulars No. 13/2005-Cus, dated 11-3-2005 and No. 44/2005-Cus.,dated 24-11-2005 , Circular No. 14/2017- Customs dated 11.04.2017 ; Please refer para 23 of Chapter 3 regarding approval related to amendments.] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax .....

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