TaxTMI 
TaxTMI 
2010 (3) TMI 301
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....ary 2010 clarifying that no request for amendment of consignee name in the IGM shall be entertained if the consignee first named has already filed the bill of entry and has neither withdrawn the same nor given NOC for the amendment. Factual Matrix: 3. The factual score emerging from the petition is that a Brazilian company by name Cooperaguas Cooperativa Agroindustrial Aguas Frias (hereinafter referred as "Cooperaguas" for short) agreed to sell approximately 3,875 metric tons of Brazilian Brown Eye Beans (hereinafter referred to as the "imported goods" for short) to a company in the United States of America, namely, PKT Associates inc. (hereinafter referred to as "PKT" for short) covered under 13 contracts. The said contracts we....
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....ry for home consumption with the Customs authorities without the original shipping documents attached. 6. The petitioner is informed by Cooperaguas that the bills of entry as filed by the 10 notified parties were based on non-negotiable and faxed documents. It appears that there is some dispute between the foreign supplier and the respondent Nos. 5 to 14. Consequently, the 10 notified parties did not come for ward to take delivery of the imported goods. Since the imported goods had arrived at Nhava Sheva Port and incurring demurrage and detention charges on a daily and since the imported goods were semi-perishable and subject to deterioration, Cooperaguas was left with no other alternative but to find another buyers for the same. 7. O....
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....mit it to be amended or supplemented. According to him, this power to amend and/or supplement the 1GM is required to be exercised judiciously after due investigation by the proper officer, and that after his due satisfaction that there is no fraudulent intention, he has to permit the amendment to the 1GM or he can supplement it. 11. Learned Advocate General submits that without any investigation and/or without affording any hearing to the parties, the Commissioner has re fused to permit amendment to the 1GM. According to him the statutory power has not been exercised judiciously. In this view of the matter, the order refusing to amend 1GM merely on the ground of public notice dated 14th January, 2010 cannot be said to be legal and valid ....
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....er independent to the guide-lines. The Apex Court, in the case of Indian Railway Construction Co. Ltd. v. Ajay Kumar, 2003 (4) SCC 579 has clearly laid down that whenever there is a failure to exercise discretion under discretionary power conferred by the statute, then, it is permissible for the Court to take note of such inaction and give a direction to consider the case. 15. It is now well settled that the power of judicial review of the Court under Article 226 of the Constitution of India Includes all cases where the orders are passed by the authorities or even where the authorities have failed to exercise jurisdiction vested in them. It may be stated that the statutory discretion cannot be fettered by self-created rules or poli....