2015 (5) TMI 1099 - HC - Customs

Amendment in IGM - Section 30 of the CA - goods which are pipes, are erroneously declared as tubes, which is now sought to be corrected - Held that - 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 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.

Summary

Issues:
- Error in Import General Manifesto description
- Application for correction under Section 30 of the Customs Act
- Consideration of Circular No. 13/2005-Cus.
- Direction to Customs Authority for expeditious consideration
- Permission to file manual bill of entry
- Disposal of writ petition

Error in Import General Manifesto Description:
The writ petitioner, an importer of goods from China, faced an issue where the goods were erroneously described as curtain tubes in the Import General Manifesto when they were actually pipes. The shipping lines applied to the Customs Authority for correction and/or amendment under Section 30 of the Customs Act, but the application remained unresolved, causing grievance to the petitioner.

Application for Correction under Section 30 of the Customs Act:
The petitioner's counsel referred to Circular No. 13/2005-Cus., emphasizing that minor amendments to the Import General Manifesto could be allowed with the proper officer's permission without adjudication. Major amendments, including changing commodity descriptions, required prior permission and adjudication, with the possibility of penalties on the shipping line for errors. The petitioner sought directions for the Customs Authority to promptly consider the amendment application and allow manual bill of entry for goods clearance.

Consideration of Circular No. 13/2005-Cus.:
The court considered the circular binding on the Customs Authority, allowing for minor amendments without adjudication and major amendments with adjudication and penalties. The petitioner's counsel urged for timely processing of the amendment application and manual bill of entry filing, citing the circular's provisions.

Direction to Customs Authority for Expeditious Consideration:
After hearing both parties, the court directed the proper officer under the Customs Act to consider the amendment application for the goods imported by the petitioner promptly and dispose of it within two weeks from the order's communication. The officer was instructed to give a hearing to the petitioner and consider all relevant notifications and circulars during the process.

Permission to File Manual Bill of Entry:
During the consideration of the amendment application, the court allowed the writ petitioner to file a manual bill of entry for goods clearance, which the Customs Authority was directed to accept and process in compliance with the law, ensuring smooth processing alongside the amendment application.

Disposal of Writ Petition:
Concluding that keeping the writ petition pending would serve no purpose, the court disposed of the writ application. As no affidavit was requested, the allegations in the petition were deemed not admitted, and the parties were instructed to act based on a server copy of the court's order.