https://www.taxtmi.com/caselaws?id=422556 Imported Hexane consignments were considered for interim release pending writ proceedings, with safeguards aimed at ensuring industrial use and preventing diversion for food-grade use. The laboratory report indicated conformity with Hexane, Food Grade under Indian Standard 3470:2017, while the Court noted the material could also serve industrial purposes. To protect revenue and end-use compliance, clearance was made conditional on industrial use only, inspection of books and records, execution of end-use and actual-user undertakings, and a statutory auditor's certificate confirming consumption in the factory. The consignments were directed to be assessed and cleared for home consumption or warehousing, as applicable, subject to those conditions. en-us Thu, 05 May 2022 00:00:00 +0530 Wed, 18 May 2022 08:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422556 Imported Hexane consignments were considered for interim release pending writ proceedings, with safeguards aimed at ensuring industrial use and preventing diversion for food-grade use. The laboratory report indicated conformity with Hexane, Food Grade under Indian Standard 3470:2017, while the Court noted the material could also serve industrial purposes. To protect revenue and end-use compliance, clearance was made conditional on industrial use only, inspection of books and records, execution of end-use and actual-user undertakings, and a statutory auditor's certificate confirming consumption in the factory. The consignments were directed to be assessed and cleared for home consumption or warehousing, as applicable, subject to those conditions. Case-Laws Customs Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422556