Home Case Index All Cases Customs Customs + AT Customs - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 442 - CESTAT MUMBAIValidity of permission granted to amend import general manifest - Held that: - That there was a bill of lading is not in doubt and that the manifest did reflect the bill of lading is also not in doubt. That it was intended for Mumbai and was sought to be cleared in Mumbai is not in doubt. That such manifested cargo should become unmanifested is a transformation that is not comprehensible - That such a manifest is sought to be amended is not surprising. It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment. There is no evidence to show that manifest did not reflect the documents of title or that the amendment that was sought did not have the support of documents of title. Accordingly, confiscation has been ordered without the authority of law. Imposition of penalty is also without authority of law - appeal allowed - decided in favor of appellant.
|