An importer has filed BoE but refused to pay shipper and collect the original documents from Banker. Now Shipper has find out another buyer in India and amended all the title documents with NOC from first party. New buyer possess clean title documents. IGM has been amended with new buyer name.New buyer has approached Customs to cancel previous Out of Charge and requested to amend BoE in his name and requested for manual OOC.Customs delays the process months together saying that no such precedent case in their jurisdiction and cannot issue manual OOC. Give your solution ?
Ans: As per Supreme Court Direction, title owner should be treated as importer as per definition of 'importer' in Section 2(26) should be allowed to pay the dues and take delivery of the cargo. Hence new buyer who is current cargo title owner should be allowed to amend BoE and take delivery of cargo after collecting necessary duties.
AGRIM SAMPADA LTD. VERSUS UNION OF INDIA HIGH COURT OF DELHI 16-01-2004
