Sec 45(2) of Customs Act: Amendment to IGM under WeBOC couldn't be carried out: SHC

KARACHI: Sindh High Court (SHC) has declared that amendment to Import General Manifest (IGM) under WeBOC system in terms of Section 45(2) of the Customs Act, 1969 couldn't be carried out.

A division bench of SHC gave this ruling in a petition, seeking amendment to Import General Manifest (IGM) under WeBOC system in terms of Section 45(2) of the Customs Act, 1969.

Petitioner, importer of steel products claimed to have entered into a contract with the supplier through its commercial invoice for purchase of iron and steel re-meltable scrap and the remittance claimed to have been effected through banking channel.

The goods however claimed to have been shipped from Port of loading to Port of discharge. On arrival of the goods, petitioner made an attempt to file Goods Declaration however it was not accepted on the count that the consignee's name in the manifest was different.

The counsel for petitioner submitted that necessary amendment was carried out in the name of the petitioner however it was reversed on the same day only after few minutes.

A written order of the court stated that necessary amendments in the Import General Manifest (IGM) were sought by the petitioner under section 45(2) of Customs Act, 1969. Section 45 in substance deals with delivery of manifest in a conveyance under section 43 and 44, as the case may be, which manifest is required to be signed by the person-in-charge of the conveyance or by his duly authorized agent.

The court observed that such amendment could not be carried out in terms of Section 45 of the Customs Act, 1969 as it is primarily an attempt to avoid payment and/or the consequences of recovery notice issued by the concerned officer of the Inland Revenue, Income Tax authorities and dismissed the petition.

Copyright Business Recorder, 2021