TMI Blog2016 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the Cargo and nature of the amendment sought for. The adjudicating officer has discussed the issue in detail and given his finding at para-10 of the order on applicability of Section 30(1) of the Customs Act, 1962 and Board's Circular No.13/2005-Cus. dt. 11.03.2005. - Levy of penalty confirmed. - C/40066/2015 - Final Order No. 40854/2016 - Dated:- 26-5-2016 - Shri P.K.Choudhary, Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence the present appeal. 2. Appellant is represented by Shri Y. Michael Raj, Advocate and the Revenue is represented by Shri R.Chandrasekaran, AC (A.R). 3. Heard both sides. The issue to be decided in this appeal is whether appellant is liable to penalty under Section 30 of the Customs Act. In the present appeal, it is seen that about 10.9 MT of Slack Wax was declared less initially and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls under the category of major amendment. In this case, the agent has requested for Change in Quantity/weight in Line No.2 for the said IGM, which falls under the major amendment. Entry inwards was granted to the vessel on 15.06.2014 and request for change in Quantity i.e. amendment was requested on 20.06.2014. Therefore, it is evident that the agent has failed to file proper and correct Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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