passed the Order-in-original dated 28.12.2022, rejecting
the request for IGM amendment and for change in consignee name.
Page 5 of 18
JANUARY ... original authority ought to have allowed the amendment to the IGM in
favour of the Consignee.
16 The order-in-appeal dated 26.04.2023 appears
passed the Order-in-original dated 28.12.2022, rejecting
the request for IGM amendment and for change in consignee name.
Page 5 of 18
JANUARY ... original authority ought to have allowed the amendment to the IGM in
favour of the Consignee.
16 The order-in-appeal dated 26.04.2023 appears
lading instead of 12 bills of lading and requested for amendment in IGM incorporating 12 bills of lading.
(vi) On 24th April ... slot charterer (M/s.Shahi Containers) and that the application for amendment in IGM was filed by M/s.Shahi Containers on 23.4.1998. Both
petitioner applied to the Customs authorities to seek
amendment to the IGM so as to substitute his name as consignee in place of
notified parties ... However, it appears that in respect of remaining bills the
amendment to the IGM was not permitted by the Customs authorities in view
agents and
successor in office) to forthwith (i) allow the
amendment of the IGM. Nos. 2239803, 2240493,
2240974 and 2241062 filed on 25th November ... Copper Conductors.
16. Rekhatex inturn informed the Customs authorities for
amendment in the IGM, which was earlier in the name of
Shine Metal
detention certificates, carried following
endorsement.
"..............for investigation which amending the IGM, finally
amendment in I.G.M. allowed in favour of M/s.Rasiklal ... cleared. In the process, some time
was lost in effecting amendment to IGM. The petitioner suffered huge
amount of demurrage as such their request
IGM, which shows that you
have yourself delayed the process of amendment of IGM /
filing B/E. The said instructions could have been given well ... agent further requested for necessary
amendment vide its letter dated 15-02-2018. Even after
the amendment in the IGM, the bill of entry could
IGM that the rig is goods, as a result the rig was cleared without payment of duty. Later on the IGM was amended ... IGM. Thus, from the order passed by the adjudicating authority it is clear that the misdeclaration in the IGM and the subsequent amendment of IGM
Petition No.8699/2014 which was filed by the Petitioner
seeking amendment to IGM was withdrawn. The writ petition filed
by the importer was also ... 2014-15 Import Noting dated 06
04.2015 wherein the amendment of IGM was denied.
(ii) I modify the order of the Additional Commissioner
bearing
mandamus
directing respondents no.3 and 5 to permit the amendment
to IGM No. 2153793 dated December 16, 2016 and to
allow the name ... once again requested the
respondent no. 5 to permit the amendment in the IGM. The
grievance of the petitioners is that instead of exercising
