TaxTMI 
TaxTMI 
2018 (7) TMI 929
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Mr. V. Sridharan, senior counsel with Mr. Prakash Shah and Ms. Lakshmi Menon i/b PDS Legal for the Petitioner. Mr. Pradeep S. Jetly for the Respondent-Union. ORAL JUDGMENT : [Per S.C. Dharmadhikari, J.] 1. We have heard both sides. 2. With their assistance, we have perused the writ petition and the annexures thereto. 3. By a short order, this writ petition can be disposed of finally....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er and trades in grains, pulses and vegetables. A Bill of lading was presented by the petitioner dated 3rd February, 2018, Exhibit-A1 with the respondent No.4 as a notified party. 5. On arrival of the cargo, the agent of the Shipping Line filed Import General Manifest (for short "IGM") dated 16th March, 2018, for the goods on-board the vessel. The consignment covered by the above Bill of lading w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of which are Exhibit B-1 and B-2. There is a commercial invoice also issued. There were fresh bills of lading issued, copies of which are Exhibits D-1 and D-2. With all these documents in possession, the petitioner approached the respondent by an application in writing seeking modification to the IGM so as to include the name of the petitioner. 7. Since there was no action taken but the petiti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issued post several orders passed by this Court in the past. However, when the proper officer mechanically insists to obtain an NOC without the satisfaction being recorded as necessitated by sub-section (3) of section 30, then, very often parties like the petitioner are left with with no alternate, but to approach this Court. In fact, the Circular deals with such a situation and says that only whe....