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2015 (3) TMI 69 - AT - CustomsRejection of request of substitution of name - abandoned goods - appellant failed to clear the goods within the time period stipulated - Held that:- 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 the present case, the original importer's name was indicated in the IGM as M/s Jai Durga Trading Co. However, the said importer 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 appellant, M/s. Jai Durge Trading Co., was not interested in clearance of the goods and had abandoned their claim of the goods. Therefore, the amendment of the IGM sought by the shipping agent for substituting the name of the importer with M/s. BGH Exim Ltd. cannot be faulted at all. An identical matter came up for consideration before the Hon'ble Delhi High Court in the case of Agrim Sampada Ltd. & Another vs. UOI in [2004 (1) TMI 86 - HIGH COURT OF DELHI]. The Hon'ble High Court 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 person will be entitled to clear the goods." The ratio of the said decision would apply squarely to the facts of the present case. - No merit in the appeal - Decided against assessee.
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