2025-VIL-1697-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Amendment of documents – Appellant shipped goods to India – Goods, according to import manifest, were consigned to Venture Impex, who after filing bill of entry did not take their purported interests any further – Appellant, being aggrieved by alleged non-fulfillment of contractual obligation, found alternative consignee and sought amendment of a ‘line’ in a particular import – Proper officer allowed amendment sought by Appellant – First appellate authority set aside order passed by Proper officer and allowed appeals filed by department and Venture Impex – Whether First appellate authority is justified in setting aside of amendment allowed by Proper officer – HELD – Amendment was set aside on grounds of procedural non-compliance. Documentary deficiency upon which interference with amendment ordered by proper officer was sought for by jurisdictional Commissioner and allowed by First appellate authority was the ‘non-negotiable’ bill of lading, against which, consignment had purportedly been shipped. Non-negotiable bill of lading is provided for fulfillment of landing and customs formalities. In absence of evidence of permission by competent authority, locus standi of Venture Impex vis-à-vis bill of entry should have been determined and their entitlement to file appeal against any order pertaining to goods is questionable. In these circumstances, rejection of amendment in impugned order should not be allowed to stand. Impugned order passed by First appellate authority is set aside. Dispute remanded to First appellate authority for determination of competence to entertain appeal and on factum of nature of bill of lading as ‘non-negotiable’ or otherwise – Appeal allowed
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