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2006 (5) TMI 224

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.... [Order]. -  The appellants in this case have filed an amendment to the IGM stating that instead of 90 drums mentioned the correct quantity was 585 drums and the gross weight was 61770 Kg. instead of 42522 Kgs. declared by them. The value of consignment however remained unchanged. The request for amendment was to be considered as per the provision of Section 30(3) of the Customs Act, 1962 b....

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....ion and in the absence of the same, penalty was not justifiable. Learned Advocate drew our attention to the Board's Circular No. 44/2005, dated 24-11-2005 in which the Board has clarified that the request for amendment require adjudication only in those cases where there are major amendment involving fraudulent intention or substantial revenue implication arising from the amendments. Reference was....