2009 (10) TMI 343 - AT - Customs

Import documents- Import of toys from China- Bill of lading date is IGM sought to be amended. Amendment of date of 28.01.2009 in bill of lading to 22.01.2009. Department contesting amendment on the ground of being after thought as import of toys from China prohibited from 23.01.2009. Date of issue of country of origin or date of loading in vessel not relevant for amendment. Mistake of entering 28.01.2009 in bill of lading date in IGM permitted to be corrected by Commissioner (Appeals) subject to verification. IGM to be corrected if original bill of lading found as issued on 22.01.2009 and importer to get benefit of free import.

Summary

Issues:
1. Stay of operation of the impugned order allowing amendment of Import General Manifest (IGM).
2. Validity of the amendment application for correction of Bill of Lading date in the IGM.
3. Locus standi of the importer to file an appeal against the Assistant Commissioner's decision.

Analysis:
1. The department filed an application for stay of operation of the impugned order allowing an amendment to the IGM. However, the Tribunal decided to dispose of the appeal itself at that stage, indicating that the appeal required final resolution without a stay.

2. The respondent imported plastic toys and sought an amendment to correct the Bill of Lading date in the IGM. The Assistant Commissioner initially rejected the amendment application, citing loading date and country-of-origin certificate issues. The Commissioner (Appeals) later allowed the amendment, considering the correct Bill of Lading date as per Section 30 of the Customs Act.

3. The department argued that the amendment application was an afterthought to benefit from a specific notification. They also challenged the importer's locus standi to appeal the Assistant Commissioner's decision. However, the Tribunal upheld the Commissioner (Appeals) decision, emphasizing the correctness of the Bill of Lading date and the importer's right to appeal under Section 128 of the Customs Act.

4. The Tribunal found no valid counter to the importer's arguments, noting that the original Bill of Lading date was crucial for the correction in the IGM under Section 30. The date of the country-of-origin certificate or goods loading abroad was deemed irrelevant for this correction. The Tribunal dismissed the appeal, affirming the lower appellate authority's decision to allow the amendment, subject to verifying the original Bill of Lading date.

In conclusion, the Tribunal dismissed the appeal and the stay application, emphasizing the importance of verifying the original Bill of Lading date for correcting the IGM, irrespective of other dates or certificates.