Clarification on procedures for IGM amendment due to consignee change, with indemnity bond requirement.

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....The court held that for amendment of Import General Manifest (IGM) due to change in consignee, the procedure prescribed in paragraph 3(c) and (e) of Customs Circular No. 14/2017-Customs dated 11th April 2017 must be complied with. The court relied on a previous decision in ETG AGRI INDIA PVT. LTD. VERSUS UNION OF INDIA AND OTHERS, where it was directed that the concerned authority empowered to consider the application for amendment in IGM should decide the application, subject to the condition of the petitioner executing an indemnity bond in favor of the authorities, indemnifying them against claims and protests raised by private parties regarding the subject goods. Accordingly, the petition was disposed of.....