https://www.taxtmi.com/caselaws?id=791007 Marine fuel imported under a specific marine-use regulatory standard was held to remain confined to ship and related marine applications. The Court rejected an attempt to treat the distillate marine oil as available for unrelated industrial use, reading the specification in its proper context and not as an expansion of end-use. It further held that the prescribed end-use declaration required by the maritime authority formed part of the release framework for the seized consignment, and the conditions could not be rewritten absent illegality or patent arbitrariness. The petition therefore failed, and release was made conditional on execution of the stipulated marine-only end-use declaration. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791007 Marine fuel imported under a specific marine-use regulatory standard was held to remain confined to ship and related marine applications. The Court rejected an attempt to treat the distillate marine oil as available for unrelated industrial use, reading the specification in its proper context and not as an expansion of end-use. It further held that the prescribed end-use declaration required by the maritime authority formed part of the release framework for the seized consignment, and the conditions could not be rewritten absent illegality or patent arbitrariness. The petition therefore failed, and release was made conditional on execution of the stipulated marine-only end-use declaration. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791007