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2018 (9) TMI 1788 - HC - CustomsRequest for substitution - Import General Manifest (IGM) - unpaid seller - Revenue contended that the consigner/exporter was a non-existing firm - Held that - This Court is of the opinion that since the consignee has refused to clear the goods and the present petitioner has approached the Customs Authorities for clearance of the goods, upon payment of applicable duty, the respondent, Customs Authorities should adjudicate upon the request as well as the duty liability, if any, in accordance with law - Since the bills relates to August, 2017, the concerned Adjudicating Authority shall decide the matter expeditiously preferably within six weeks - petition disposed off.
Issues:
Unpaid seller's request for substitution of Import General Manifest (IGM) due to consignment liability disclaimer not addressed by Customs Authorities. Analysis: The petitioner, an unpaid seller, approached the Customs Authorities seeking substitution of Import General Manifest (IGM) instead of replacing the consignment disclaimed by the consignee. The Revenue's counsel argued that the consigner/exporter was a non-existing firm, citing the unavailability of M/s Sui & Company in the database from Hong Kong. The Court acknowledged that the consignee had refused to clear the goods, prompting the petitioner to seek Customs Authorities' intervention for clearance upon payment of applicable duty. The Court directed the Customs Authorities to adjudicate on the request and duty liability, if any, in accordance with the law. Given that the bills pertain to August 2017, the Adjudicating Authority was instructed to resolve the matter expeditiously, preferably within six weeks. Additionally, the respondent was directed to consider amending the show cause notice to ensure the petitioner's participation in the proceedings. The Court disposed of the writ petition in the above terms, emphasizing the need for prompt resolution of the matter. The order was to be made available under the signatures of the Court Master for further action.
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