Import manifest amendment defeats misdeclaration charge when bills of entry follow the amended weight entry.

Where the competent customs authority allowed amendment of the Import General Manifest and the bills of entry were filed consistently with the amended weight, the earlier discrepancy could not sustain a charge of misdeclaration. The accepted amendment displaced the original manifest entry, and since Revenue did not dispute the amendment or its acceptance, the allegation became non-est in law. The order dropping the proceedings therefore required no interference.

---

---

Issues: Whether the allegation of misdeclaration of the weight of imported copper wire bars survived after the Import General Manifest was amended by the competent authority and the bills of entry were filed in accordance with the amended manifest.

Analysis: The amended Import General Manifest had been permitted by the competent customs authority and the appellate order allowing the amendment had been accepted. The respondents had filed the bills of entry on the basis of the amended weight, and the Revenue did not dispute the fact of amendment or its acceptance. In these circumstances, the earlier discrepancy in the manifest could not continue to sustain the charge of misdeclaration.

Conclusion: The charge of misdeclaration did not survive and the order dropping proceedings called for no interference.

Ratio Decidendi: Where the competent customs authority has allowed amendment of the Import General Manifest and the import documents are filed consistently with that amended position, the allegation of misdeclaration becomes non-est in law.

---