2017 (10) TMI 1658 - HC - Customs

Seeking amendment of the Import General Manifest (IGM) - petitioner is an alternate buyer - HELD THAT - The Division Bench in M/S. AGROCORP INTERNATIONAL PTE LTD VERSUS THE UNION OF INDIA AND OTHERS 2016 (12) TMI 1312 - BOMBAY HIGH COURT while dealing with the similar issue had an occasion to deal with sub section (3) of section 30 of the Customs Act,1962. In paragraph 8 of the Judgment, the Division Bench observed that the Authorities cannot refuse to consider the application for modification of the IGM only because there was an allegation of a wrongful act or there was protest raised. The Division Bench held that the Customs Officer cannot go into this arena as these issues can be resolved only by a Civil Court. Therefore, a direction was issued to the Authority to consider the application for amendment subject to certain conditions. The concerned Authority empowered is directed to consider the application made by the petitioner for amendment in IGM to decide the application made by the petitioner for amendment or substitution to the IGM subject to condition of the petitioner executing indemnity bond in favour of the Authorities indemnifying them of the claims and protests raised by the private parties regarding subject goods - the present petition also deserves to be disposed of.

Summary

The High Court of Bombay heard a case involving the amendment of an Import General Manifest (IGM). The petitioner, an alternate buyer, sought to amend the IGM without the consent of the original buyer who failed to make payment. Referring to a previous judgment, the court directed the Authority to consider the application for amendment, subject to the petitioner executing an indemnity bond. The Authority was ordered to make a decision within one week of receiving the bond, while keeping the rights of the original buyer open.