Held, proper Authority notwithstanding said public notice is required to consider the prayer of the petitioner on its own merits under Sub-section 3 of Section 30 of the Customs Act, by a reasoned order hearing all parties following principles of Natural justice. Whenever there is a failure to exercise discretion under discretionary power conferred by the statute, then, it is permissible for the Court to take note of such inaction and give a direction to consider the case, ratio of Judgment in Indian Railway Construction Co. Ltd. v. Ajay Kumar. Hence, proper officer has failed to exercise statutory discretion on well recognised judicial parameters. Impugned Order refusing to grant Amendment to the IGM set aside. Matter restored back to the Deputy Commissioner of Customs (Import Noting) with direction to consider the same afresh.
