CESTAT allowed amendment of import manifest under section 30(3)...

CESTAT allowed amendment of import manifest under section 30(3) of Customs Act, 1962. The tribunal found no fraudulent intent in substituting importers and noted the original authority's failure to apply proper mind. Key considerations included the original consignee's lack of progress in clearing goods and another importer's willingness to discharge duties promptly. The decision emphasized that procedural instructions should not obstruct legal goods clearance. The tribunal condoned delay in appeal filing, recognizing the complex circumstances surrounding goods retention. Ultimately, the appeal was disposed of, affirming the lower authority's order permitting manifest amendment without legal impediment.