https://www.taxtmi.com/caselaws?id=783486 HC held that customs and DRI exceeded the scope of the laboratory Test Report in treating the imported bulk liquid cargo as non-conforming Distillate Oil and as "diesel" for seizure purposes. The Test Report did not definitively establish that the product was High Flame High Speed Diesel or Automotive Diesel Fuel, and the cloud point deviation was found to be usage- and location-specific, not determinative for classification or seizure. Applying the "most akin" test, HC held the material remained classifiable as Distillate Oil. Consequently, the detention of the cargo and the impugned Seizure Memos were quashed, and the writ petitions were allowed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783486 HC held that customs and DRI exceeded the scope of the laboratory Test Report in treating the imported bulk liquid cargo as non-conforming Distillate Oil and as "diesel" for seizure purposes. The Test Report did not definitively establish that the product was High Flame High Speed Diesel or Automotive Diesel Fuel, and the cloud point deviation was found to be usage- and location-specific, not determinative for classification or seizure. Applying the "most akin" test, HC held the material remained classifiable as Distillate Oil. Consequently, the detention of the cargo and the impugned Seizure Memos were quashed, and the writ petitions were allowed. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783486