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Goodrich Maritime Private Ltd. Versus Commissioner of Customs, Tuticorin

2016 (7) TMI 414 - CESTAT CHENNAI

Levy of penalty - less declaration of import goods in the Import General Manifest (IGM) initially - later included in the gross weight by the way of amendment import of Slack Wax - Held that:- Correcting the IGM is an afterthought which has to be vie .....

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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 Member Shri Y. Michaelraj, Advocate - For the Appellant Shri R.Chandrase .....

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e amendment in Import General Manifest (IGM) on 20.6.2014 stating that actual weight of imported cargo was 202990 kgs. Appellant, M/s. Goodrich Maritime Private Ltd., Tuticorin has furnished indemnity bond for amendment in quantity/weight as 202990 k .....

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ant 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 Custo .....

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ill filed by the appellant without the said amendment is selected by RMS, the exchequer would lose import duty on 10.9 MT on the imported Slack Wax. Correcting the IGM is an afterthought which has to be viewed seriously based on the nature of the Car .....

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. 11.03.2005. The relevant para of OIO is reproduced below :- "10. As per the Board's Circular No.13/2005-Cus. dt. 11.03.2005, change in Quantity falls under the category of major amendment. In this case, the agent has requested for Change i .....

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