2023 (3) TMI 1288

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....ch he claimed was raw material for his paint factory. According to the petitioner, it is an industrial compound and it is not Kerosene. The Customs Department took a stand that the item was Kerosene (Petroleum Hydro Carbon Solvent), which is a prohibited item, for import. The petitioner, expecting that the petitioner would be allowed to redeem the goods on payment of fine waived the show cause not....

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....fact that the goods are still in the custody of Customs. The petitioner prays that Ext.P2 may be set aside and the matter may be remanded to the 2nd respondent for fresh adjudication after providing to the petitioner copies of the test reports. 3. The Learned Standing Counsel appearing for the respondent Department submits that Ext.P2 is an appealable order and it is always open to the petit....

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....judgment; (ii)    A sample of the product shall also be permitted to be drawn by the petitioner for establishing that the goods in question are not prohibited goods. This shall also be permitted within a period of one week from the date of receipt of a certified copy of the judgment; (iii)   The petitioner shall file an appeal against Ext.P2 order before the first appe....