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2016 (12) TMI 1312 - HC - CustomsSeeking of permission to make amendment in IGM - Held that: - it is entirely for the authorities to act in terms of the powers conferred by the Act of 1962. The authorities cannot refuse to act merely because there is an allegation of a wrongful act or there is a protest raised. There is nothing in the Act of 1962 which would enable the authorities to adjudicate any civil dispute and as if it is a Court of law - the concerned authority directed to consider the application for amendment or substitution to the Import General Manifest, provided, the petitioner executes an indemnity bond in favour of the authorities indemnifying them of the claims and protests raised by the private parties regarding the goods in question - petition allowed - decided partly in favor of petitioner.
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