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    <title>2023 (9) TMI 535 - BOMBAY HIGH COURT</title>
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    <description>The Court set aside the confiscation order of imported goods valued at Rs. 1,19,96,909/- under the Customs Act, 1962. It ruled in favor of the petitioner, directing the release of the goods and the return of the deposited amount of Rs. 8,99,770/- with interest. The Court found the initial testing by the Vadodara Laboratory flawed, with subsequent re-testing confirming the goods as Mixed Mineral Hydrocarbon Oil, not kerosene oil. The Customs Department was instructed to comply with re-testing requests, emphasizing adherence to procedural requirements.</description>
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