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2013 (7) TMI 719 - CGOVT - CustomsAmendment in name in Import General Manifest (IGM) - An unaccompanied baggage was booked he did not come for delivery summons were issued but no response was received and goods were seized under the provisions of the customs Act petition was filed to allow amendment in impugned AWB in their name - Held that:- amendment in IGM was not permissible where fraudulent intention was involved - applicants have not come out with any reason or motive for the carrier to lie against them. Instead, the logics advanced to reiterate that the AWB issued by M/s. Tri Royal Forwarding (S) Pte. Ltd.- applicants are not substantiated with any other corroborative evidence there were no labels at all on the packages booked and there was no receipt of packages by the Registered Air Cargo agents or by their co-loaders - the claim was not supported by their RCA court relied upon J.B. Trading Corporation v. Union of India (1987 (6) TMI 65 - HIGH COURT OF JUDICATURE AT MADRAS) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as they had fraudulent intention on their part to claim the goods - they had no locus standi to file request for amendment in IGM as Section 30(3) of Customs Act authorises only carrier to apply for such amendment decided against assessee.
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