AI Structured Summary
Not yet generated for this judgment
Judgment
P.K. Misra, J.—Though the matter was listed today for considering the interim petition, on consent of the counsel appearing for the parties, the main writ petition itself is taken up for disposal.
Heard the learned counsel appearing for the parties.
The writ petition has been filed seeking for a Writ of Mandamus to direct the respondents to accept the Declaration in Format Appendix A for Data Entry filed for assessment of Customs Duty on 29.4.2002 on the items "Insulated Copper Scrap Druid" imported by the Petitioner under Bills of Lading No.IC/MAA-020039 and 020040 dated 29.1.2002 with Import Manifest No.2427/2002 and BL No. HJSC FELE 85029102 dated 3.2.2002 with Import Manifest No.2484/2002 with consequential direction to release the said imported goods on payment of appropriate customs Duty. The petitioner also prays for the release of goods. Counter affidavit has been filed.
It is unnecessary to deal with the questions raised in the present writ petition as in my opinion, the question relating to amendment of Import General Manifest which had been sought for by the steamer agent is still pending. It is not disputed in the counter that such an application for amendment is pending. Such amendment has to be considered in the light of the provisions of Sec. 30 of the Customs Act read with Sec. 149 of the said Act.
Learned counsel for the petitioner has submitted that on several occasions, similar petitions for amendment have been allowed by the Customs Authorities. I do not express any opinion on this matter which has to be decided by the appropriate authorities in accordance with law.
Learned counsel also expresses apprehension that the petition for amendment may not be considered appropriately as opinion has already been expressed in the counter. Therefore it is made clear that the question of amendment has to be considered on its own merits keeping in view the relevant provisions contained in the Act and considering the other relevant circumstances without being influenced in any manner by any of the stands taken in the counter affidavit.
Learned counsel for the petitioner also submitted that the goods in question may be released subject to furnishing adequate security. This again, is a matter which has to be considered by the appropriate authority.
The question of amendment has to be considered as expeditiously as possible preferably within three weeks from today. If application is filed for the release of the goods, the same also may be considered expeditiously. Subject to the aforesaid observations, the writ petition is disposed of alongwith the connected WPMP.