https://www.taxtmi.com/caselaws?id=757943 Classification of imported mineral hydrocarbon oil depended on the Chapter 27 distillation test for light oils and preparations. The contemporaneous CRCL, Kolkata report and the IOCL report did not establish reclassification, while the later CRCL, New Delhi retest on stale samples was unreliable because the goods were volatile and the prescribed sampling procedure was not properly followed. The goods were therefore correctly classified under heading 2710 1990 as declared. On customs consequences, the importer held relevant petroleum permissions and the import was in drums, not bulk, so no substantive Petroleum law breach was proved; confiscation, redemption fine and re-export condition were unsustainable. For the same reason, penalty under section 112(a)(i) could not survive. en-us Thu, 29 Aug 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757943 Classification of imported mineral hydrocarbon oil depended on the Chapter 27 distillation test for light oils and preparations. The contemporaneous CRCL, Kolkata report and the IOCL report did not establish reclassification, while the later CRCL, New Delhi retest on stale samples was unreliable because the goods were volatile and the prescribed sampling procedure was not properly followed. The goods were therefore correctly classified under heading 2710 1990 as declared. On customs consequences, the importer held relevant petroleum permissions and the import was in drums, not bulk, so no substantive Petroleum law breach was proved; confiscation, redemption fine and re-export condition were unsustainable. For the same reason, penalty under section 112(a)(i) could not survive. Case-Laws Customs Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757943