TMI Blog2007 (11) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... owed, if there is no fraudulent intention or substantial revenue – Appeal is allowed to enable amendment of IGM and the Bill of Entry, but new person will produce documentary evidence of its title to the goods, to do the same - C/370/2007 - 1371/2007 - Dated:- 16-11-2007 - Shri P. Karthikeyan, Member (T) [Order].-1. Heard both sides. 2. After dismissing the early hearing application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed. The Counsel also relies on the Circular No. 44/2005-Cus. dated 24th November, 2005, wherein the CBEC had clarified that all amendments to IGM may be considered on the basis of the provisions contained in Section 30(3) of the Customs Act, 1962. This sub-section provides for amending the import manifest if there was no fraudulent intention. In Board's Circular No. 13/05-Cus. dated 11-3-05 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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