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2013 (11) TMI 1351 - AT - CustomsDuty demand - Importer neither paid the duty assessed under the respective Bills of Entry nor cleared the cargo from the Customs area - Importer contends that due to some logistic problem in transferring the imported cargo, the same could not be moved from the port area - Further, they have stated that neither customs duty was paid nor any amount was remitted to the foreign supplier, hence, the respective Bills of Entry be treated as withdrawn - Assessee approached Commissioner of Customs(Import), Bhubaneswar requesting for cancellation of the Bills of Entry and also amendment to the respective IGM filed by the importer M/s. MMTC and M/s. STC, on the ground that they have entered into agreement with the overseas seller/supplier and purchased the said consignments, which were not cleared by the previous importers - Commssioner rejected requests for amendment to the IGM, cancellation of the earlier Bills of Entry and for filing fresh Bills of Entry. Held that:- Importers, M/s.MMTC and M/s.STC, both Public Sector Undertakings, have imported Indonesian Steaming (Non-Cooking) Coal in the month of the Dec. 2011 & Feb. 2012, from the same overseas seller/supplier. At the time of importation of the said goods, the importers had complied with all the necessary formalities, like submission of IGM, Bills of Entry etc. along with other relevant documents necessary for clearance of the Cargo for home consumption from the Customs area. It is also not in dispute that the Bills of Entry Nos.5365734 and 6052529 dated 02.12.2011 and 21.02.2012, respectively, were finally assessed by the Customs authorities and handed over to the importers M/s.MMTC and M/s. STC for payment of duty; but both the importers have failed to discharge the duty and clear the goods. In the meantime, the authorities have initiated action under Section 48 of the Customs Act. Thereafter, the importers M/s MMTC & M/s STC had filed representations with the Customs authorities informing that they could not clear the goods because of logistic problem and requested for cancellation of the respective Bills of Entry and also expressed of having no objection for amending the IGMs in favour of the new consignee to whom the goods would be sold by the overseas supplier. If the Appellants are ready to discharge the duty assessed by the Department relating Bills of Entry Nos.5365734 and 6052529 dated 02.12.2011 and 21.02.2012, respectively, and other liabilities as on the date of clearance of goods, we do not see any reason as to why the amendment to the IGMs requested by them, only to the extent of change of the names of the importers, be not allowed, as the principal ground for rejection of such request, is no more relevant - Decided in favour of assessee.
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