https://www.taxtmi.com/caselaws?id=788014 Imported goods declared as industrial oil were held to be restricted Automotive Diesel Fuel/High Speed Diesel because the laboratory reports, read together, showed a diesel-dominant composition adulterated with lighter hydrocarbons and most akin to HFHSD. The Court found the scientific opinion on the character of the goods to be clear and unambiguous, distinguished Gastrade International, and rejected the challenge based on testing by more than one laboratory where the samples were duly collected and the relevant technical parameters were examined. On that basis, the seizure under Section 110 of the Customs Act was upheld and the writ petitions failed. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788014 Imported goods declared as industrial oil were held to be restricted Automotive Diesel Fuel/High Speed Diesel because the laboratory reports, read together, showed a diesel-dominant composition adulterated with lighter hydrocarbons and most akin to HFHSD. The Court found the scientific opinion on the character of the goods to be clear and unambiguous, distinguished Gastrade International, and rejected the challenge based on testing by more than one laboratory where the samples were duly collected and the relevant technical parameters were examined. On that basis, the seizure under Section 110 of the Customs Act was upheld and the writ petitions failed. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788014