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2016 (7) TMI 414 - CESTAT CHENNAI

2016 (7) TMI 414 - CESTAT CHENNAI - TMI - 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 viewed seriously based on the nature 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 .....

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ent (appellant) has requested to permit the 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 kgs. instead of 192112 kgs. The adjudicating officer imposed a penalty of ₹ 50,000/- under Section 30 (1) of the Customs Act, 1962. On appeal, the Commissioner (Appeals) upheld the OIO and rejected the a .....

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argo under RMS by self assessment if the bill 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 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 a .....

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