JAI DURGE TRADING CO. Vs. COMMISSIONER OF CUS. (IMPORT)
LAWS(CE)-2015-1-118
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 02,2015

Jai Durge Trading Co. Appellant
VERSUS
Commissioner Of Cus. (Import) Respondents


Referred Judgements :-

AGRIM SAMPADA LTD VS. UNION OF INDIA [REFERRED TO]


JUDGEMENT

P.R. Chandrasekharan, Member (T) - (1.)THE appeal is directed against Order -in -Appeal No. 1717 (Import Noting)/2014 (JNCH)/IMP -1655, dated 11 -4 -2014 passed by Commissioner of Customs (Appeals), Nhava Sheva. Vide the impugned order, the learned lower appellate authority has dismissed the appeal of the appellant, M/s. Jai Durge Trading Co., New Delhi, wherein the said authority has allowed amendment of the IGM filed by the shipping agent, M/s. Samudera Shipping Line (India) Pvt. Ltd. for substitution of the name of the importer from M/s. Jai Durge Trading Co. to M/s. BGH Exim Ltd., inasmuch as the appellant failed to clear the goods within the time period stipulated and also refused to grant NOC for amendment to the IGM for substitution of the importer's name. Hence, the appellant is before us. The learned Counsel for the appellant submits that in the present case since the appellant's name is sought to be deleted from 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.
(2.)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 to authorize amendment of any documents after it has been presented to the Customs. In the present case, the IGM has been filed under Section 30 of the Customs Act, by the agent of the shipping line and the said IGM can be amended for sufficient and valid reasons and it is the discretion of the proper officer to allow the amendment or not. In the facts of the present case, the appellant, M/s. Jai Durge Trading Co., did not clear the goods covered by the IGM consisting of 1,19,887 Kgs. of black matpe within a period of thirty days as stipulated under Section 48 of the Customs Act nor did they discharge the Customs duty liability. Thus, the appellant has abandoned the goods in question; therefore, the shipping agent has applied for amendment of the IGM for substitution of appellant's name 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. I have considered the submissions made by both the sides.
3.1 Section 149 of the Customs Act provides for amendment of IGM as per the discretion of the proper officer after the IGM has been presented. In the present case, the original importer's name was indicated in the IGM as M/s. Jai Durge Trading Co. However, the said importer did not clear the goods nor did he pay the 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 interested in clearance of the goods and had abandoned their claim of the goods. Therefore, the amendment of the IGM sought by the shipping agent for substituting the name of the importer with M/s. BGH Exim Ltd. cannot be faulted at all. An identical matter came up for consideration before the Hon'ble Delhi High Court in the case of Agrim Sampada Ltd. & Another v. UOI in CW No. 2438/2001 : : 2004 (168) E.L.T. 15 (Del.). 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 thereafter person will be entitled to clear the goods". The ratio of the said decision would apply squarely to the facts of the present case.

In view of the above legal and factual position, I do not find any merits in the appeal and accordingly, the same is dismissed.

(Operative part of the order pronounced in Court)

;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.