https://www.taxtmi.com/caselaws?id=457005 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. en-us Mon, 09 Oct 2017 00:00:00 +0530 Fri, 30 Aug 2024 19:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457005 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. Case-Laws Customs Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457005