2015 (5) TMI 1099

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..... ion. The major amendments, which would include amending the commodity description, can be made with the prior permission of the proper officer and adjudication of the same - I direct the proper officer under Customs Act to consider the application for amendment of the Import General Manifesto in respect of the goods imported by the petitioner - petition allowed - decided in favor of petitioner. - .....

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..... ch, 2005 issued by the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance. Mr. Chowdhury submitted that as per the said circular which is binding on the Customs Authority, the minor amendments to the Import General Manifesto can be allowed with prior permission of the proper officer, but without any adjudication. The major amendments, which would include amending the c .....

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..... s directed to exercise the power to allow amendment of the Import General Manifesto in accordance with law. 4. Having heard the learned Counsel for the parties, I direct the proper officer under Customs Act to consider the application for amendment of the Import General Manifesto in respect of the goods imported by the petitioner, in accordance with law and dispose of the same by a reasoned ord .....

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