Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17....
CESTAT considered classification of seized petroleum fractions by applying the "most akin" test and found the samples matched DMX-type Distillate Marine Fuel on tested parameters; cloud point, being a non-determinative specification under IS 16731, cannot alone justify seizure. The tribunal agreed with the Commissioner's view that reliance on a single non-essential parameter was improper, placed the balance of convenience in favour of the importer, and directed discharge of two bank guarantees and modification of provisional release conditions in line with the cited High Court decision.
CESTAT considered classification of seized petroleum fractions by applying the "most akin" test and found the samples matched DMX-type Distillate Marine Fuel on tested parameters; cloud point, being a non-determinative specification under IS 16731, cannot alone justify seizure. The tribunal agreed with the Commissioner's view that reliance on a single non-essential parameter was improper, placed the balance of convenience in favour of the importer, and directed discharge of two bank guarantees and modification of provisional release conditions in line with the cited High Court decision.
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