Incomplete laboratory reports that did not establish conformity...

Incomplete laboratory reports that did not establish conformity with all prescribed BIS parameters could not justify reclassification of imported petroleum products as Superior Kerosene Oil. Because the reports failed to test every required criterion, including burning quality and total sulphur content, they were inconclusive and could not support rejection of the declared classification, confiscation, penalty, redemption fine, or related demands; the declared classification was restored. The later appellate order enhancing redemption fine on the same order-in-original was also invalid because the appellant was not given a reasonable opportunity of hearing and the Commissioner (Appeals) could not revise the matter in that manner under Section 128A. Both appellate orders were set aside.

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