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Customs - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Seeking of permission to make amendment in IGM - The authorities ...

Customs

December 27, 2016

Seeking of permission to make amendment in IGM - The authorities cannot refuse to act merely because there is an allegation of a wrongful act or there is a protest raised. - HC

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  1. 100% EOU - the amendment in letter of permission (LOP) has granted to the appellant with the delay, therefore, merely on procedural of lapse benefit of notifications...

  2. Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had...

  3. Levy of Penalty - Amendment in IGM - On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in...

  4. Amendment of IGM - Import General Manifest - The claim of the petitioners, as put forth by them, for amendment of the IGM, needs to be considered by the Competent...

  5. Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as...

  6. Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017

  7. Amendment in the shipping bill - The amendment, which merely has the consequence of data transference for informed decision making on eligibility for reward by competent...

  8. Maintainability of application - permission sought to intervene in Section 7 application against Ascot Projects - When an allegation of fraud being played on the...

  9. Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...

  10. Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Notification

 

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