2019 (2) TMI 1188 - HC - Customs

Amendment in the IGM - supply of a dry raw cashew nuts - Circular No.14/17-Customs dated 11.04.2017 - Held that - The responsibility of amendment in the IGM rests solely with the Shipping Line/ Agent as they file IGM with Customs under Section 30 of Customs Act, 1962 - this Court directs the second respondent to forthwith apply for amendment in the IGM and other documents. Petition allowed - decided in favor of petitioner.

Summary

Issues:
1. Import of dry raw cashew nuts from Ivory Coast by a Singapore-based company for a bogus company.
2. Discrepancy in the Import General Manifest leading to goods being stuck at Tuticorin Port.
3. Legal responsibility for amending the Import General Manifest as per Circular No.14/17-Customs.

Analysis:
1. The petitioner, a Singapore-based company engaged in import and export of agricultural commodities, imported dry raw cashew nuts from Ivory Coast for a company later found to be bogus. Upon realizing the fraud, the petitioner sought to cancel the transaction after the goods had reached Colombo, leading to a new contract with a different party (fourth respondent).

2. The goods arrived at Tuticorin Port, but a discrepancy in the Import General Manifest, where the name of the bogus company (third respondent) was still shown, prevented clearance. This resulted in the goods being stuck at the port, incurring significant demurrage charges for the petitioner, necessitating the filing of a writ petition.

3. The court considered Circular No.14/17-Customs, which places the responsibility for amending the Import General Manifest on the Shipping Line/Agent who filed it with Customs. The court emphasized that the procedure outlined in the circular must be followed, and directed the second respondent (carrier) to apply for the necessary amendments promptly. The petitioner agreed to bear the costs associated with the amendment, and upon application, the authorities were instructed to expedite the process for releasing the goods without imposing fines or penalties on the consignee.

In conclusion, the court allowed the writ petition, instructing the second respondent to apply for amendments in the Import General Manifest, with the petitioner bearing associated costs. The authorities were directed to facilitate the release of goods promptly, emphasizing the adherence to the procedures outlined in Circular No.14/17-Customs.