2026 (1) TMI 1534

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....ds") exported by Union Copper Rod LLC, UAE ("Union Copper") under four Bills of Lading bearing Nos. AGNJEANSA00465 dated 20.11.2019, ASCOKHLNSA1900054 dated 01.12.2019, ASCOK14 ptHLNSA1900063 dated 07.12.2019 and MSLJEANSA2521 dated 04.12.2019. 3. The Respondent claims to have paid the price of the subject goods though four letters of credit established in the month of December 2019. 4. The bills of lading mentioned the Consignee "to order" and the Consignor had made a blank endorsement on each of the four bills of lading. M/s Shine Metal Industries ("Shine Metal"), which was to purchase the subject goods from the Respondent, was shown as the notified party and not a consignee. 5. The agent of the Shipping Line in India filed the Import General Manifest ("IGM") bearing Nos. 2239803, 2240493, 2240974 and 2241062, as required under Section 30 of the Act, indicating M/s Shine Metal as the Importer. 6. M/s Shine Metal filed 4 Bills of Entry bearing Nos. 5862748 dated 28.11.2019, 5987411 dated 07.12.2019, 6005868 dated 09.12.2019 and 6021988 dated 10.12.2019, for home consumption without the original documents, including Bills of Lading. 7. The Respondent claims that the ....

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....aiming that it was rightfully entitled to the said goods in question. The Respondent, through its Advocate's email and letter dated 22.12.2022, also requested the Department to place the Appellant's case before the Commissioner to decide upon the title of the goods. 13. Without granting any opportunity of hearing, the Deputy Commissioner passed the Order-in-original dated 28.12.2022, rejecting the request for IGM amendment and for change in consignee name. 14. Aggrieved by the Order-in-Original dated 28.12.2022, the Respondent preferred an Appeal under Section 128(1) of the Act before the Learned Commissioner (Appeals). 15. The Learned Commissioner (Appeals), vide his order-in-appeal dated 26.04.2023, held that, (i) the issue of ownership stands resolved undisputedly, in the hands of the Respondent; and (ii) the original authority ought to have allowed the amendment to the IGM in favour of the Consignee. 16. The order-in-appeal dated 26.04.2023 appears to have been reviewed and accepted by the concerned Committee of Commissioners, JNCH, Mumbai. 17. Due to the passage of time and ongoing litigation, M/s Sagun Copper expressed its inability to purchas....

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.... 25. The present appeal is filed by the Department against the above Order of the CESTAT. 26. We have heard Mr. Jitendra Mishra, the learned Counsel for the Appellant, and Mr. Prakash Shah, the learned Senior Counsel for the Respondent. 27. Mr. Mishra submitted that the Learned CESTAT has erred in treating the amendment to the IGM as a procedural act under Section 30(3) of the Customs Act, ignoring the CBEC Circular No. 14/2017-Cus dated 11.04.2017. 28. Mr. Mishra further submitted that ownership of the subject goods is under dispute and requires adjudication. 29. Mr. Mishra further submitted that CESTAT misconstrued the limited scope of the Order-in-appeal dated 26.04.2023, which permitted only amendment to the IGM without affecting the Bills of Entry filed by M/s Shine Metal, seizure of goods and other liabilities of M/s Shine Metal. 30. Mr. Mishra produced a copy of the Order No. 83/2025-26/Commr./NS-III/ CAC/ JNCH dated 10.06.2025 passed by the Commissioner of Customs, JNCH, III, whereby, inter alia, the subject goods were confiscated. 31. Mr. Mishra submitted that the Respondent cannot be allowed to clear the goods as the Respondent has no title to it. 32.....

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....est is payable on the duty that would be reassessed by the Appellant. M/s Shine Metal had claimed the exemption from payment of duty. The bills of entry filed by M/s Shine Metal have to be reassessed by the Appellant as benefit of exemption claimed by M/s Shine Metal from payment of basic customs duty is disputed by the Appellant. The Respondent has submitted that the subject goods will be cleared without claiming benefit of any exemption and by paying duty at the applicable rate. In terms of Section 47(2) of the Customs Act, duty is to be paid within one day from the date on which the bill of entry is returned to the Importer by the Proper Officer for payment of duty in case of reassessment. 43. Mr. Shah further submitted that no interest is payable on the Integrated Goods and Service Tax in view of the judgment of this Court in the case of A. R. Sulphonates Private Limited-2025 (393) ELT 246 (Bom). 44. Mr. Shah further brought to our attention that post the hearing before this Court on 14.01.2026, the Respondents carried out amendments to other 2 IGM Nos 2239803 and 2240974 corresponding to the Bills of Lading Nos. AGNJEANSA00465 dated 20.11.2019 and MSLJEANSA2521 dated 04.....

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....987411 dated 07.12.2019 corresponding to Bill of Lading No. ASCOKHLNSA1900054 dated 01.12.2019 in IGM 2240493 dated 30.11.2019, (ii) Bill of Entry No. 6021988 dated 10.12.2019 corresponding to Bill of Lading No. ASCOKHLNSA1900063 dated 07.12.2019 in IGM 2241062 dated 07.12.2019, (iii) Bill of Entry No. 5862748 dated 28.11.2019 corresponding to Bill of Lading No. AGNJEANSA00465 dated 20.11.2019 in IGM No. 2239803 dated 22.11.2019; and (iv) Bill of Entry No. 6005868 dated 09.12.2019 corresponding to Bill of Lading No. MSLJEANSA2521 dated 04.12.2019 in IGM No. 2240974 dated 06.12.2019. (c) Pursuant to the above amendment, the Appellant shall provide to the Respondent assessed Bills of Entry presented online on the customs automated system within 3 days of the amendment and permit the importer to pay the Basic Customs duty, without claiming any exemption, along with an amount equal to the interest as may be computed by the Appellant, under protest, as well as the IGST [without interest] and allow the clearance of the goods imported under the above 4 Bills of Entry within 3 days of payment of the amounts mentioned herein. (d) The Appellant sh....