https://www.taxtmi.com/caselaws?id=790825 HPCL's certificate was accepted as credible documentary proof that the diesel oil supplied on 13.03.2008 was duty paid, because HPCL acted as both charterers and bunker suppliers and no cogent reason was shown to reject the certificate. On that basis, duty and interest demand on 49.431 MT of diesel oil was set aside. The remaining findings, including those relating to the balance quantity and the wider factual matrix, were left undisturbed, so the appeal succeeded only to that limited extent. en-us Tue, 28 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790825 HPCL's certificate was accepted as credible documentary proof that the diesel oil supplied on 13.03.2008 was duty paid, because HPCL acted as both charterers and bunker suppliers and no cogent reason was shown to reject the certificate. On that basis, duty and interest demand on 49.431 MT of diesel oil was set aside. The remaining findings, including those relating to the balance quantity and the wider factual matrix, were left undisturbed, so the appeal succeeded only to that limited extent. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790825