Document Fragment View
Fragment Information
Showing contexts for: igm amendment in M/S Prenda Creations Pvt Ltd vs Union Of India And Ors on 4 April, 2025Matching Fragments
1 of 37 Neutral Citation No:=2025:PHHC:046330-DB
3. The brief facts which have culled out after perusing the entire record of the case are that the petitioner is an importer of food items. During the course of its business one consignment comprising of Kiwi fruit was imported in four containers from its foreign suppliers, namely, R.A. Logistics & Distribution LLC, Dubai, UAE. The imported food items were to be imported at the port of ICD GRFL, Ludhiana and the import documents issued by the shipping company i.e. Bill of Lading dated 16.4.2023 mentioned final place of delivery at Ludhiana. A request was made by the petitioner online for filling of the bill entry under Section 46 of the Customs Act, 1962 (hereinafter to be referred as 'the Act') for clearance of the good items at port of ICD Ludhiana. Request was made for seeking permission to file manual bill of entry in terms of Section 46 of the Act and circular dated 04.05.2011. But the request was not acceded to. The said goods had been dispensed with vide invoice dated 10.4.2023 which mentioned the details of the goods as well as the material particulars. Request for permitting to file manual bill of entry was made by the petitioner on 25.04.2023 as well as the amendment of IGM filed by the shipping line at Sea Port of Mundra on 26.04.2023. Amendment of IGM was denied to the petitioner stating that the same can only be done by the shipping line. On 28.04.2023, a request was made by the petitioner as well to the shipping line that the goods being perishable in nature, they may be allowed to file manual bill of entry. However, the same was not allowed by the respondents. Since the imported goods were food items having limited shelf life, the petitioner approached this Court with a prayer to direct the respondents to permit filing of bill of entry under Section 46 of the Act manually.
12. On the next date i.e. 16.05.2023, this Court after noticing the message received from the Deputy Commissioner, Mundra, directed that the petitioner shall file a departure manifest along with carrier bond and pan card of authorized carrier and after completion of the formalities, the goods would be shifted to ICD Ludhiana. On 31.05.2023, the respondents had amended the IGM for changing the port of destination from Mundra port to GRFL ICD, Sahnewal, Ludhiana. In view of the amendment IGM dated 30.05.2023, the petitioner took the goods from the Custom Area, Mundra without insistence of NOC from the shopping. However, although the petitioner was allowed to take the goods from the custom area of Mundra on 6 of 37 Neutral Citation No:=2025:PHHC:046330-DB 31.05.2023, the shipping company shifted the goods to Saurashtra Freight Private Limited. Accordingly, the Court restraint the shipping company from interfering in execution of the order and ordered the petitioner to take goods from Saurashtra Freight Private Limited by a private carrier to Mundra International Container Terminal. Help of local police was also provided.
12 of 37 Neutral Citation No:=2025:PHHC:046330-DB
28. The respondents had miserably failed to act in accordance with the provisions of 30 (3) of the Act which specifically directs amendment of IGM where no fraudulent intention is apprehended, the present case the import document particularly "Bill of Lading" which finds mention of the Final Place of Delivery of goods to be Ludhiana had failed to carry on the requisite amendments at appropriate point in time rendering the goods to deteriorate. Further this Court vide Interim orders passed from time to time had directed the Customs to carry out the necessary amendments in IGM, the said officers failed to comply with the directions issued from time to time, rendering the goods unfit for Human Consumption.
31. It is further submitted that the action of the respondent Shipping Company in filing wrong Import General Manifest is evident from the fact that the Respondent Shipping Company has placed on record annexure R5/3 which is an internal email communication dated 11.04.2023 and 12.04.2023, between the offices of the Shipping Company wherein it has been mentioned that the Final delivery shall be GRFL, ICD Sahnewal, Ludhiana INSGF6.
32. The delay in amendment of IGM and further filing of Manual/ Advance Bill of Entry for clearance of goods at Ludhiana was solely on account of Shipping Company as well as Customs Mundra who were not amending the Import General Manifest as evident from the emails dated 24.04.2024 wherein, it was advised that necessary amendments in IGM was to be carried out by Customs. Further the Shipping Company has referred to letter dated 19.05.2023 and 29.05.2023 wherein the Shipping Line had intimated that necessary amendments were to be carried out by the Customs Mundra, however due to delay in the necessary amendments in IGM the Respondent No.5 insisted that NOC for movement can only be issued subject to payment of Container Detention Charges amounting to ` 4,63,247.70, Detention Charges till 10.06.2023 amounting to ` 63,55,564.56, CFS Cost amounting to ` 10,57,160.00 and Security Deposit of ` 2,00,000.00 per container. It is pertinent to mention that all the aforesaid 14 of 37 Neutral Citation No:=2025:PHHC:046330-DB charges were on account of fact that the Customs as well as Shipping Company failed to correct IGM details due to which online Bill of Entry could not be filed.