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2015 (5) TMI 1099 - CALCUTTA HIGH COURTAmendment in IGM - Section 30 of the CA - goods which are pipes, are erroneously declared as tubes, which is now sought to be corrected - Held that: - the minor amendments to the Import General Manifesto can be allowed with prior permission of the proper officer, but without any adjudication. The major amendments, which would include amending the commodity description, can be made with the prior permission of the proper officer and adjudication of the same - I direct the proper officer under Customs Act to consider the application for amendment of the Import General Manifesto in respect of the goods imported by the petitioner - petition allowed - decided in favor of petitioner.
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