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TMI Blog2017 (10) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... TIONAL 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 allegati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wable with Mr.Rubina Dedhia with Mr.Aneesh Deshpande i/b Jayakar and Partners for the Petitioner Mr.M.Dwivedi i/b Ms Shalaka Gujar for the respondent Nos.1 to 3. Mr.Agasti Vibhute for respondent No.5 P.C.: 1 Heard the learned counsel appearing for the petitioner. The learned counsel appearing for the respondent Nos.1 to 3 and the learned counsel for the respondent No.5. Considering the narrow con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered. The main submission is that as the respondent no.4 is neither a consignee nor a consignor, the no objection certificate of the respondent No.4 is not required. The learned counsel for the respondent Nos.1 to 3 has placed on record a circular dated 11th April 2017 and in particular Item No.18 of the Annexure to the Circular which deals with the change of name of the importer/consignee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4 In our view, the present petition also deserves to be disposed of in terms of the Judgment and Order dated 20th December 2016. 5 Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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