https://www.taxtmi.com/caselaws?id=363621 The court allowed the writ petition for the amendment of the Import General Manifest under the Customs Act, 1962 without the need for a No Objection Certificate (NOC). The petitioner, an agricultural commodity handler, faced difficulties with the notified party and sought the amendment to substitute their name as the importer. Despite the respondent's reliance on section 30 of the Customs Act and related Circular, the court emphasized expeditious disposal for routine amendments and granted the petition upon the petitioner's agreement to indemnify the Customs against third-party claims. The court provided a ten-day extension for the petitioner to furnish the required indemnity, without imposing costs. en-us Mon, 09 Jul 2018 00:00:00 +0530 Mon, 12 Nov 2018 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363621 The court allowed the writ petition for the amendment of the Import General Manifest under the Customs Act, 1962 without the need for a No Objection Certificate (NOC). The petitioner, an agricultural commodity handler, faced difficulties with the notified party and sought the amendment to substitute their name as the importer. Despite the respondent's reliance on section 30 of the Customs Act and related Circular, the court emphasized expeditious disposal for routine amendments and granted the petition upon the petitioner's agreement to indemnify the Customs against third-party claims. The court provided a ten-day extension for the petitioner to furnish the required indemnity, without imposing costs. Case-Laws Customs Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363621