2022 (4) TMI 218

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.... for the Petitioner(s) No. 1,2 MR DHAVAL D VYAS(3225) for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 2   ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By our order dated 03.03.2022, we had directed the respondent to conduct a retest of the goods-in-question in accordance with the Customs Circular No.30/2017 dated 18.07.2017 and also in terms of the....

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....the goods. The samples were sent for analysis to the Central Excise and Customs Laboratory at Vadodara. The Chemical Examiner, Grade-II of the Laboratory at Vadodara in its test report has opined that the samples meets with the requirements for 'Light Diesel Oil' (LDO). In view of the test report dated 20.10.2021, the DRI has ruled out the goods to be Paraffin. It is in the aforesaid set of circum....

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....te, the samples have not been forwarded. 6. On the aforesaid ground alone, we could have passed an order today to release the tanker. However, we would like to give one last opportunity to the DRI. By tomorrow itself, the samples should reach the CRCL, Delhi, with a special request that as the matter is now pending in the Gujarat High Court, the CRCL shall give top priority and carry out the test....

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....aring for the writ applicant submitted that there is a problem for his clients even to furnish a Bond as his clients are operating from Singapore. However, Mr. Soparkar would like to discuss this issue with his clients and revert to the Court on the next date of hearing. 9. The controversy is with regard to the exact nature of the product. It is the case of the writ applicants that the product is....