Case Note & Summary
The petitioner, Glencore Agriculture India Pvt. Ltd., a company engaged in agricultural commodity handling and processing, filed a writ petition seeking a mandamus to direct the customs authorities to allow amendment of the Import General Manifest (IGM) under Section 30 of the Customs Act, 1962, to substitute its name as the importer, and to permit filing of Bill of Entry and clearance of goods. The petitioner had purchased the goods covered by a Bill of Lading dated 3rd February 2018, where the original importer was respondent No.4 (Mayfair Trading Company). On arrival of the cargo, the shipping line's agent filed IGM on 16th March 2018. The petitioner applied on 30th April 2018 for amendment of the IGM to reflect its name as the importer, but the authorities did not act on the application. The court, after hearing both sides, held that the power under Section 30 of the Customs Act is wide enough to allow amendment of the IGM to substitute the importer's name, and the authorities cannot refuse such amendment arbitrarily. The court noted that the petitioner had become the owner of the goods by purchase and was entitled to file Bill of Entry and clear the goods. The court allowed the writ petition and directed the respondents to consider the petitioner's application dated 30.04.2018 and allow the amendment, and to permit the petitioner to file Bill of Entry and clear the goods.
Headnote
A) Customs Law - Import General Manifest - Amendment - Section 30 of the Customs Act, 1962 - The petitioner sought amendment of IGM to substitute its name as importer after purchasing the goods from the original importer. The court held that the power under Section 30 is wide enough to allow such amendment, and the authorities cannot refuse it arbitrarily. The court directed the respondents to consider the application and allow the amendment, permitting the petitioner to file Bill of Entry and clear the goods. (Paras 1-6) B) Customs Law - Bill of Entry - Filing by Transferee - Section 46 of the Customs Act, 1962 - The court observed that the transferee of goods can file Bill of Entry if the IGM is amended to reflect the change in ownership. The refusal to amend IGM would defeat the purpose of facilitating trade. (Paras 4-6) C) Customs Law - Mandamus - Direction to Amend IGM - The court issued a writ of mandamus directing the respondents to allow the amendment application dated 30.04.2018 and permit the petitioner to file Bill of Entry and clear the goods, as the petitioner had become the owner of the goods by purchase. (Paras 5-6)
Issue of Consideration
Whether the customs authorities are obliged to allow amendment of the Import General Manifest under Section 30 of the Customs Act, 1962 to substitute the name of the petitioner as the importer, and to permit filing of Bill of Entry and clearance of goods.
Final Decision
The court allowed the writ petition and directed the respondents to consider the petitioner's application dated 30.04.2018 for amendment of IGM and allow the same, and to permit the petitioner to file Bill of Entry and clear the goods.
Law Points
- Section 30 of the Customs Act
- 1962 allows amendment of Import General Manifest to correct or update details
- including substitution of importer's name
- subject to satisfaction of the proper officer
- the power under Section 30 is not confined to clerical errors but extends to any amendment that is necessary and justified
- the customs authorities cannot refuse amendment on grounds of delay or change in ownership if the applicant is the rightful owner and the goods are not prohibited.
