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2007 (11) TMI 200 - CESTAT, CHENNAIAmendment or modification of IGM (Import General Manifest) & Bill of entry - Steamer Agent had applied for amendment of IGM for substituting the name of the appellants with new person, as appellant had financial difficulty to clear the goods - Amendment is allowed, 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
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