RAKHEE GOYAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The writ petitioner is the importer of goods from China. In the Import General Manifesto the goods were erroneously described as curtain tube when, in fact, the goods were pipes. Upon detection of this error the shipping lines applied to the Customs Authority for correction and/or amendment of the Import General Manifesto under Section 30 of the Customs Act. Such application has still not been disposed of by the Customs Authority and the writ petitioner is aggrieved by this. Appearing on behalf of the writ petitioner, Mr. Chowdhury, learned Counsel, referred to a Circular No. 13/2005-Cus., dated 11th March, 2005 issued by the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance. Mr. Chowdhury submitted that as per the said circular which is binding on the Customs Authority, the minor amendments to the Import General Manifesto can be allowed with prior permission of the proper officer, but without any adjudication. The major amendments, which would include amending the commodity description, can be made with the prior permission of the proper officer and adjudication of the same. The proper officer may impose penalty on the shipping line for the error in the Import General Manifesto. Mr. Chowdhury prays for a direction on the Customs Authority to expeditiously consider the application for amendment of the Import General Manifesto and dispose of the same. He submits that in the meantime the writ petitioner should be allowed to file manual bill of entry for clearance of the goods.

(2.) I have also heard learned Counsel for the respondents. Learned Counsel has referred to an order dated 25th March, 2015 passed by this Court in WP No. 327 of 2015 whereby, in similar circumstances, the petitioner was allowed to file the bill of entry and the proper officer was directed to exercise the power to allow amendment of the Import General Manifesto in accordance with law.

(3.) Having heard the learned Counsel for the parties, I direct the proper officer under Customs Act to consider the application for amendment of the Import General Manifesto in respect of the goods imported by the petitioner, in accordance with law and dispose of the same by a reasoned order within a period of two weeks from the date of communication of this order after giving hearing to the petitioner.