An importer failed to clear the goods within the time period stipulated and also refused to grant NOC for amendment to the IGM for substitution of the importer's name. Based on shipping lines request Customs has amended importer name in IGM. But original importer who refused to clear the consignment says without his NOC, IGM should not be amended. Whether Revenue’s action is right?
Customs department's act of amending IGM without original importer's NOC is right. The first importer has failed to clear the goods within the time period stipulated and also refused to grant NOC for amendment to the IGM for substitution of the importer's name.
Section 149 of the Customs Act provides for amendment of IGM as per the discretion of the proper officer after the IGM has been presented. In this case, the original importer indicated in the IGM did not clear the goods nor did he pay duty within thirty days from the date of unloading of the goods as stipulated under Section 48 of the Customs Act, 1962. This clearly shows that the party was not interested in clearance of the goods and had abandoned their claim of the goods.
Hon’ble Delhi High Court in the case of Agrim Sampada Ltd. & Another
vs. UOI held that "when an importer fails to pay for the goods and
abandons/refuses them, the supplier continues to remain the owner of the goods
and that he can transfer the document of title to another person and thereafter
that new buyer will be entitled to clear the goods.
JAI DURGE TRADING CO. VERSUS COMMISSIONER OF CUSTOMS (IMPORT), CESTAT MUMBAI, decided on January 2, 2015
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