https://www.taxtmi.com/caselaws?id=769901 Customs authorities must process amendments and transshipment with urgency where perishable imports are involved; unjustified delay in correcting an import manifest and filing the bill of entry can make detention wrongful and contribute to deterioration of the goods. The HC held that Section 30 of the Customs Act permits amendment of an incorrect or incomplete manifest absent fraudulent intent, and the authorities' failure to act promptly was unlawful. On refund and compensation, the Court construed Section 26A to allow relief where the loss resulted from the State's own delay, and it applied writ jurisdiction to award public law compensation, together with refund of duty and interest, to prevent unjust enrichment. en-us Fri, 04 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 11:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769901 Customs authorities must process amendments and transshipment with urgency where perishable imports are involved; unjustified delay in correcting an import manifest and filing the bill of entry can make detention wrongful and contribute to deterioration of the goods. The HC held that Section 30 of the Customs Act permits amendment of an incorrect or incomplete manifest absent fraudulent intent, and the authorities' failure to act promptly was unlawful. On refund and compensation, the Court construed Section 26A to allow relief where the loss resulted from the State's own delay, and it applied writ jurisdiction to award public law compensation, together with refund of duty and interest, to prevent unjust enrichment. Case-Laws Customs Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769901