2023 (11) TMI 576 - HC - Customs

Court Orders Review of Auction Notices and IGM Amendments; Emphasizes Legal Procedure Adherence and Dispute Resolution.

M & A Metals Ltd. Versus Union of India & Ors.

The court addressed the legality of auction notices, amendment of the Import General Manifest (IGM), release of goods, and waiver of charges. The ... Legality of Auction Notices - sale of goods on an alleged High Sea transaction to Respondent No.7 contrary to the terms and conditions of contract between the Petitioner and Respondent No.5. The Petitioner contends that the representation dated 16th March, 2023 has not been decided by the Respondent No.3 and therefore, suitable directions be issued to Respondent No.3 to decide the same. The Petitioner has further submitted that in addition to the representation dated 16th March 2023, the present petition may also be treated as additional representation objecting to the aforesaid IGM. HELD THAT:- All the Respondents are represented before this Court and have no objection to the aforesaid limited prayer as made by the Petitioner being granted. Respondent No.3 would treat the present Writ Petition along with letter dated 16th March 2023 as representation of the Petitioner on the issue in question - Petition disposed off. Issues involved:The issues involved in the judgment are the issuance of auction notices, amendment of Import General Manifest, release of goods, and waiver of charges incurred.Auction Notices:The Petitioner filed a petition under Article 226 of the Constitution of India seeking to quash the Auction Notices issued by Respondent No.4. The Petitioner requested the court to issue a Writ of Certiorari or Mandamus to review the legality, propriety, and validity of the notices. The court was prayed to direct the withdrawal of the Auction Notices and unconditionally release the goods to the Petitioner.Import General Manifest Amendment:The Petitioner objected to the Import General Manifest (IGM) filed by Respondent No.6 in the name of another party without the Petitioner's approval. The Petitioner sought an amendment to the IGM and requested permission for the consignee's name change as per the Customs Act, 1962. The court directed Respondent No.3 to decide on the Petitioner's representation and treat the petition as an additional representation objecting to the IGM.Release of Goods and Waiver of Charges:The Petitioner, an exporter, alleged that the goods exported were sold to a third party without authorization. The Petitioner requested the release of the goods covered under specific Bill of Ladings and sought a Detention and Demurrage Waiver Certificate for charges incurred. The court ordered all parties to appear before Respondent No.3 for submissions and directed Respondent No.3 to pass an appropriate order by a specified date, keeping all contentions open.This judgment primarily dealt with the legality of auction notices, the amendment of Import General Manifest, release of goods, and waiver of charges, providing directions for the parties to appear before the relevant authority and for a decision to be made in accordance with the law.