2016 (12) TMI 1312

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....emselves, their subordinates, officers, servants and agents to allow the application for amendment in Import General Manifest No.2149361, Item No.18 dated 18th October 2016 in the name of respondent no.5. 2. The case of the petitioner is that there was a Sales Contract under which they agreed to sell 2,000 MT of Canadian Whole Yellow Peas to one entity called "Sakuma". At the request of Sakuma, the 4th respondent was notified in the Bill of Lading. The petitioner consigned its 2,000 MT of the Yellow Peas to the 4th respondent. The said goods were shipped from Vancouver, Canada. On instructions from Sakuma, the petitioner issued a Shipment Appropriation email mentioning the details of the goods and the vessel name. These documents were then....

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.... 2 and 3, as to why the request of the petitioner has not been granted. Mr. Bangur stated, on instructions, that it is only because of the stand of the 4th respondent that the request of the petitioner has been placed in abeyance. 5. The petitioner's counsel relied upon the provisions of the Customs Act, 1962, and particularly, Section 29 onwards, appearing in Chapter VI thereof. As far as the subject issue is concerned, the petitioner's counsel relied upon Section 30 of the said Act. He would submit that the provisions enable a substitution or amendment to the Import General Manifest. Subsection (3) of Section 30 states as under: "30(3) If the proper officer is satisfied that the import manifest or import report is in any way in....