A Mercedez Benz Car covered by Bill of Entry imported per M.V. Prema Glory V, 220 dated 19.6.2001 manifested in the name of one Sri. E.N. Premraj, Rinziyil House, Palavur, Chavakkad P.O., Thrissur Dist. was detained by the customs authorities on the ground that the petitioner sought to take delivery of the said vehicle. Though the steamer agent sought for amendment of the IGM in favour of the petitioner on 4.10.2001 the same was not allowed and the case was adjudicated by the Commissioner of Customs vide Order No. 12/2002 dated 16.4.2002 wherein the amendment sought for was not allowed. Both the petitioner and the department went in appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (for short ‘CEGAT’), South Zonal Bench, Bangalore and the CEGAT by order dated 22.11.2002 (Ext.P1), referring to a decision in Sun Export Corporation v. Board of Trustees of the Port of Bombay (1997 (96) ELT PG 3), remitted the matter to the Commissioner to examine the issue afresh and to pass an appropriate order in accordance with law after providing an opportunity to the party. Pursuant to the said direction the Commissioner allowed the claim for amendment and intimat