TMI Blog2015 (3) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... he IGM has been presented. In the present case, the original importer's name was indicated in the IGM as M/s Jai Durga Trading Co. However, the said importer did not clear the goods nor did he pay duty within thirty days from the date of unloading of the goods as stipulated under Section 48 of the Customs Act, 1962. This clearly shows that the appellant, M/s. Jai Durge Trading Co., was not interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal - Decided against assessee. - Appeal No. C/88253/14 - Final Order No. A/54/2015-WZB/SMB - Dated:- 2-1-2015 - P. R. Chandrasekharan,JJ. For the Appellant : Shri Anil Balani, Adv. For the Respondent : Shri A K Singh, Addl. Comm. (AR) ORDER Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. 1717 (Import Noting)/2014 (JNCH)/IMP-1655 dated 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the IGM and substituted with that of M/s. BGH Exim Ltd., the appellant's claim on the goods under import is prejudicially affected and hence, the amendment to the IGM should not have been permitted by the lower authorities. 3. The learned Additional Commissioner (AR) appearing for the Revenue submits that as per Section 149 of the Customs Act, 1962, the proper officer has the discretion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me with that of M/s. BGH Exim Ltd., inasmuch as the goods were incurring heavy detention/demurrage charges and the latter was willing to clear the goods. Accordingly, the Assistant Commissioner has allowed amendment of the IGM. Therefore, the said action of the proper officer cannot be faulted at all and consequently the order of the lower appellate authority is also correct in law. 4. I have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll. An identical matter came up for consideration before the Hon'ble Delhi High Court in the case of Agrim Sampada Ltd. Another vs. UOI in CW no. 2438/2001. The Hon'ble High Court held that when an importer fails to pay for the goods and abandons/refuses them, the supplier continues to remain the owner of the goods and that he can transfer the document of title to another person and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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