https://www.taxtmi.com/caselaws?id=441771 Imported goods were held to be correctly classifiable as light oil under tariff heading 27101290 because the customs laboratory report showed a mineral hydrocarbon composition consistent with that description, while the importer's competing report was given lesser weight as it was not shown to relate to the same consignment. On that basis, the import restriction under policy condition 5 of Chapter 27 of the ITC (HS) Schedule-1 applied, since the importer was neither an STE nor shown to have the required authorisation. The incorrect declaration as an industrial composite mixture under heading 27101990 therefore attracted confiscation, and the connected redemption fine and penalty were sustained. en-us Mon, 14 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 07:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441771 Imported goods were held to be correctly classifiable as light oil under tariff heading 27101290 because the customs laboratory report showed a mineral hydrocarbon composition consistent with that description, while the importer's competing report was given lesser weight as it was not shown to relate to the same consignment. On that basis, the import restriction under policy condition 5 of Chapter 27 of the ITC (HS) Schedule-1 applied, since the importer was neither an STE nor shown to have the required authorisation. The incorrect declaration as an industrial composite mixture under heading 27101990 therefore attracted confiscation, and the connected redemption fine and penalty were sustained. Case-Laws Customs Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441771