9911796707
TMI Blog2020 (11) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... iolative of the provisions of the Customs Act, 1962 and in violation of the provisions of Articles 14 and 19 of the Constitution of India. 2. On going through the facts of the case, what finally culls out is that petitioner No.1, who is an Exporter of Ferrous & Non Ferrous Scrap as well as recycled material, has a godown in Belgium. The official respondents have not cancelled the Bill of Entry No.7640930, dated 12.05.2020 and also not permitted the amendment to the Import General Manifest (for short 'IGM') filed in terms of Section 30 of the Customs Act, 1962. It has been asserted that goods of petitioner No.1, which were exported, are stuck at Port of Inland Container Depot, CONCOR, Ludhiana incurring heavy demurrage and detention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; by the official respondents is not sustainable especially when respondent No.4 is not coming forth in any manner despite various efforts having been made. The circular dated 11.04.2017 (Annexure R-1), on which reliance has been placed by the official respondents, would not hold the field in the light of the judgment/order passed by the High Court of Judicature at Madras (Madurai Bench) in Witthal International Pvt. Ltd. Vs. Asstt. Commissioner of Customs, Tuticorin {2019 (366) E.L.T. (Mad.)}, where this very circular has been considered and on consideration thereof, in similar circumstances as in the present case, the Court has not agreed with the same and has given a direction to the respondents to take a decision with regard to the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the IGM can only be permitted on a 'no objection certificate' having been submitted by respondent No.4, which the petitioners are unable to do and therefore, the amendment in the IGM cannot be permitted and the Competent Authority is unable to accept the prayer of the petitioners. He, however, concedes that no such formal order to that effect has been passed and therefore, the judgments, on which reliance has been placed by the learned counsel for the petitioners referred to above, have not been taken into consideration. 6. We have considered the submissions made by the learned counsel for the parties and with their assistance have gone through the records of the case including the judgments, on which reliance has been placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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