https://www.taxtmi.com/caselaws?id=434109 Authoritative retest of the remnant samples showed the imported cargo to be liquid paraffin of the declared class, and not Light Diesel Oil; on that basis, continued seizure was not justified on mere suspicion. The Court also noted that the goods formed part of a commingled import and that comparable consignments of another importer had already been released. Balance seizure was therefore ordered to be lifted on undertaking and cooperation with the inquiry, while the customs investigation and departmental rights were left intact. en-us Wed, 11 Jan 2023 00:00:00 +0530 Fri, 17 Feb 2023 03:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434109 Authoritative retest of the remnant samples showed the imported cargo to be liquid paraffin of the declared class, and not Light Diesel Oil; on that basis, continued seizure was not justified on mere suspicion. The Court also noted that the goods formed part of a commingled import and that comparable consignments of another importer had already been released. Balance seizure was therefore ordered to be lifted on undertaking and cooperation with the inquiry, while the customs investigation and departmental rights were left intact. Case-Laws Customs Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434109