2007 (11) TMI 200 - AT - Customs

Amendment or modification of IGM (Import General Manifest) & Bill of entry - Steamer Agent had applied for amendment of IGM for substituting the name of the appellants with new person, as appellant had financial difficulty to clear the goods - Amendment is allowed, if there is no fraudulent intention or substantial revenue Appeal is allowed to enable amendment of IGM and the Bill of Entry, but new person will produce documentary evidence of its title to the goods, to do the same

Summary

Issues:
Permission to substitute name in Bill of Entry and amend IGM.

Analysis:
The appellant faced financial difficulty in clearing goods and sought permission to substitute its name in the Bill of Entry with that of another person and to amend the IGM. The appellant's counsel referred to a previous order by the Commissioner of Customs allowing a similar amendment and relied on CBEC Circulars for support. The Circulars clarified that amendments to the IGM could be considered under the provisions of the Customs Act, 1962, specifically Section 30(3), which allows for amendments if there was no fraudulent intention. It was highlighted that a change of name of the consignee/importer constitutes a major amendment to the IGM, and major amendments involving fraudulent intention or substantial revenue require adjudication, while in other cases, amendments may be allowed.

The Tribunal noted that the Steamer Agent had applied for the amendment of the IGM to substitute the name of the appellants with another entity. Referring to the CBEC Circulars, the Tribunal concluded that such amendments should be allowed. Consequently, the appeal was allowed to enable the amendment of the IGM and the Bill of Entry by substituting the name of the appellants with the other entity. It was emphasized that the substituted entity must provide documentary evidence of its title to the goods.