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2010 (3) TMI 301 - HC - CustomsIGM- Petitioner entering into contract, agreeing to buy goods and seeking amendment to IGM. Amendment denied by the revenue relying on public Notice No. 2/2010, dated 14.01.2010 of Mumbai Commissionerate clarifying that amendment not possible if consignee named first already filed B/E and has neither withdrawn nor given NOC for such amendment. Held- section 30 (3) of Custom Act, 1962 states that proper officer may permit IGM to be amended or supplemented if satisfied that import manifest in any way incorrect/incomplete and there is no fraudulent intention. Impugned Public Notice only non exhaustive guideline covering only part of the problem. Proper officer bound to consider case independent to guidelines. Statutory discretion can not be fettered by self created rules or policy. Order refusing to grant amendment set aside and matter restored to deputy commissioner in appropriate proceedings.
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