https://www.taxtmi.com/caselaws?id=412922 The Tribunal allowed the appeal, determining that the imported goods were not classifiable as High-Speed Diesel (HSD) but rather as Base Oil. The penalties and fines imposed were set aside, and the re-export of the goods was permitted. The question of demurrage and detention charges was referred to the appropriate authority for consideration. The Tribunal did not delve into the jurisdiction issue for issuing the Show Cause Notice, as the case was resolved on its merits. en-us Tue, 28 Sep 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412922 The Tribunal allowed the appeal, determining that the imported goods were not classifiable as High-Speed Diesel (HSD) but rather as Base Oil. The penalties and fines imposed were set aside, and the re-export of the goods was permitted. The question of demurrage and detention charges was referred to the appropriate authority for consideration. The Tribunal did not delve into the jurisdiction issue for issuing the Show Cause Notice, as the case was resolved on its merits. Case-Laws Customs Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412922