https://www.taxtmi.com/highlights?id=105882 Provisional release of distillate marine oil raises questions about bank guarantees where laboratory reports do not conclusively identify the goods as diesel or high-flash high-speed diesel. Diesel fractions include both high-flash high-speed diesel and other distillate oils, and cloud point alone cannot justify seizure when test reports are inconclusive. In these circumstances, the bank guarantee requirement is inconsistent with applicable directions. Return of the guarantee requires a bond and production of the required end-use certificates, including any outstanding certificates. en-us Fri, 06 Nov 2026 10:51:18 +0530 Fri, 06 Nov 2026 10:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105882 Provisional release of distillate marine oil raises questions about bank guarantees where laboratory reports do not conclusively identify the goods as diesel or high-flash high-speed diesel. Diesel fractions include both high-flash high-speed diesel and other distillate oils, and cloud point alone cannot justify seizure when test reports are inconclusive. In these circumstances, the bank guarantee requirement is inconsistent with applicable directions. Return of the guarantee requires a bond and production of the required end-use certificates, including any outstanding certificates. Highlights Customs Fri, 06 Nov 2026 10:51:18 +0530 https://www.taxtmi.com/highlights?id=105882