Customs Appeal Dismissed: Imported Goods Cannot Be Classified as HSD Without Conclusive Laboratory Tests Meeting IS1460:2005 Standards

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....The SC determined that imported goods could not be classified as High Speed Diesel (HSD) based on inconclusive laboratory tests. The Court found that only 8 of 21 required parameters under IS1460:2005 were tested, and even these results were ambiguous, merely indicating the sample had "characteristics of HSD" rather than confirming it was HSD. The Court rejected the High Court's "preponderance of probability" standard, holding that classification under the Customs Tariff Act requires application of the "most akin" test with conclusive scientific evidence. Since the burden of proof rests with Customs authorities and the evidence was insufficient, the Court disposed of the appeal in favor of the appellants who claimed the goods were Base Oil.....