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Customs - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Since there was no fraudulent intention whatsoever and the ...


Officer Should Have Approved Amendment to Import General Manifest Application; No Fraudulent Intent Detected by Applicant/Appellant.

March 2, 2015

Case Laws     Customs     AT

Since there was no fraudulent intention whatsoever and the applicant/appellant had made application for amendment to the IGM mentioning about the facts in its entirety, the said application for amendment should have been allowed by the proper officer in terms of the powers conferred on him - AT

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