9911796707
TMI Blog2009 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... department (appellant) is for stay of operation of the impugned order wherein the lower appellate authority allowed certain amendment of the Import General Manifest (IGM). After hearing the learned DR for the applicant and the learned counsel for the respondent, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, I take up the appeal. 2. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) and the latter allowed the same. 3. Today, the case of the department is that the amendment application was an afterthought and that the respondent was behind the same with the intention to avail the benefit of Notification No. 82/08 dated 23-1-2009 issued by the DGFT. The DGFT prohibited import of toys from China with immediate effect vide Notification No. 8/2008 ibid. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue. As against the contention raised by the appellant regarding locus standi, the learned counsel refers to the provisions of Section 128 of the Customs Act and submits that the importer, being aggrieved by the rejection of the shipping agent's application for amendment of the Bill of Lading date in the IGM, is certainly within his right to prefer an appeal to the Commissioner (Appeals), agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not have raised a grievance of the kind forthcoming in this case. Neither the date on which the country-of-origin certificate was issued nor the date on which the goods were loaded on the vessel abroad is a valid consideration under Section 30 where the amendment was sought on the basis of the original Bill of Lading. What requires to be done is to verify that document as held by the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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