https://www.taxtmi.com/caselaws?id=783485 HC held that the imported bulk liquid cargo could not be seized solely on the basis of the cloud point parameter, given ambiguity in expert opinions, overlapping specifications between Distillate Marine Fuel and other distillate oils, and absence of a definite, uniform standard. Relying on the SC's principle that, in case of inconclusive laboratory results, the Department cannot succeed even on a preponderance of probability, HC found discriminatory treatment vis-à-vis similarly situated importers whose cargo with comparable cloud point values had been released. Concluding that the Department failed to establish that the goods were misclassified or prohibited, HC quashed the seizure memo and ordered release of the petitioners' cargo. 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=783485 HC held that the imported bulk liquid cargo could not be seized solely on the basis of the cloud point parameter, given ambiguity in expert opinions, overlapping specifications between Distillate Marine Fuel and other distillate oils, and absence of a definite, uniform standard. Relying on the SC's principle that, in case of inconclusive laboratory results, the Department cannot succeed even on a preponderance of probability, HC found discriminatory treatment vis-à-vis similarly situated importers whose cargo with comparable cloud point values had been released. Concluding that the Department failed to establish that the goods were misclassified or prohibited, HC quashed the seizure memo and ordered release of the petitioners' cargo. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783485