Import General Manifest amendments cannot be blocked by private disputes and may proceed subject to an indemnity bond.

An application for amendment or substitution of the Import General Manifest under the Customs Act should not be rejected merely because of disputes, protests, or allegations between private parties. The customs authority must consider the request on the prescribed documents and may impose protective conditions, including an indemnity bond, to safeguard revenue and preserve the parties' respective claims. Inter se disputes are to be worked out separately and should not prevent the statutory request from being processed. The authority was directed to decide the modification request expeditiously subject to execution of an indemnity bond.

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Issues: Whether the application for amendment or substitution of the Import General Manifest could be directed to be decided by the customs authority without insisting on a no-objection certificate from the private party, and whether such consideration could be made subject to an indemnity bond.

Analysis: The matter was governed by the scheme relating to modification of the Import General Manifest under Section 30(3) of the Customs Act, 1962. The Court followed the earlier view that the customs authority should not refuse to consider such an application merely because of disputes, protests, or allegations between private parties, as those inter se claims are to be worked out separately. The authority was therefore directed to process the request on the basis of the documents required, while protecting the revenue and the parties' claims by requiring an indemnity bond.

Conclusion: The application for amendment or substitution of the Import General Manifest was required to be decided by the competent authority upon execution of an indemnity bond by the petitioner, and the authority was directed to pass orders expeditiously.

Final Conclusion: The petition succeeded and the customs authority was directed to consider and decide the requested modification of the Import General Manifest subject to an indemnity bond, while leaving the private parties' remedies open.

Ratio Decidendi: A customs authority cannot decline to consider an application for amendment of the Import General Manifest solely because of disputes between private parties, and such application may be processed subject to appropriate protective conditions such as an indemnity bond.

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