Appellant allowed to amend Bill of Entry and IGM, considering financial difficulties and CBEC Circulars.

The Tribunal allowed the appellant's appeal to substitute its name in the Bill of Entry and amend the IGM with another entity, following CBEC Circulars and provisions of the Customs Act, 1962. The appellant's financial difficulties were considered, and it was highlighted that major amendments involving fraudulent intention or substantial revenue require adjudication, while others may be allowed. The substituted entity was required to provide documentary evidence of its title to the goods for the amendments to be made.

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Issues:
Permission to substitute name in Bill of Entry and amend IGM.

Analysis:
The appellant faced financial difficulty in clearing goods and sought permission to substitute its name in the Bill of Entry with that of another person and to amend the IGM. The appellant's counsel referred to a previous order by the Commissioner of Customs allowing a similar amendment and relied on CBEC Circulars for support. The Circulars clarified that amendments to the IGM could be considered under the provisions of the Customs Act, 1962, specifically Section 30(3), which allows for amendments if there was no fraudulent intention. It was highlighted that a change of name of the consignee/importer constitutes a major amendment to the IGM, and major amendments involving fraudulent intention or substantial revenue require adjudication, while in other cases, amendments may be allowed.

The Tribunal noted that the Steamer Agent had applied for the amendment of the IGM to substitute the name of the appellants with another entity. Referring to the CBEC Circulars, the Tribunal concluded that such amendments should be allowed. Consequently, the appeal was allowed to enable the amendment of the IGM and the Bill of Entry by substituting the name of the appellants with the other entity. It was emphasized that the substituted entity must provide documentary evidence of its title to the goods.

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