TMI Blog2019 (2) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... sts solely with the Shipping Line/ Agent as they file IGM with Customs under Section 30 of Customs Act, 1962 - this Court directs the second respondent to forthwith apply for amendment in the IGM and other documents. Petition allowed - decided in favor of petitioner. - W.P.(MD)No.452 of 2019 And W.M.P.(MD)No.399 of 2019 - - - Dated:- 25-1-2019 - Mr. Justice G.R. Swaminathan For the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. Since the goods by then were had reached Colombo, the writ petitioner decided to change the destination from Gujarat to Tuticorin. The petitioner entered into a fresh contract with the fourth respondent herein. The goods reached Tuticorin port. The carrier is the second respondent herein. Though in all the other documents, the name of the fourth respondent herein had been substituted in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned by Circular No.14/17-Customs dated 11.04.2017. He further pointed out that in such cases, the responsibility of amendment in the IGM rests solely with the Shipping Line/ Agent as they file IGM with Customs under Section 30 of Customs Act, 1962. Clause-4 of the said circular reads as under: 4. The responsibility of amendment in the IGM rests solely with the Shipping Line / Agent, as they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial implications that may arise out of this amendment. Immediately upon filing of such amendment application by the second respondent, the first respondent or any other competent authority shall forthwith allow the same. After completion of all other formalities, the goods shall be released by the first respondent. Though this Court does not indicate any specific outer time limit, the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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