TaxTMI 
TaxTMI 
2001 (10) TMI 120
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....ioners are the ship owners and shipping agents respectively and the 4th respondent is the consignee of the consignment of furnace oil. The customs have initiated investigation in respect of the said consignment to identify whether has to be obtained by them which they have not done before import. The Customs want to carry out further tests in order to find out whether the waste oil is hazardous. T....
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....f consignees and necessary tests will be carried out by the Indian Institute of Oceanography at Goa and Shriram Institute of Industrial Research at New Delhi and after receipt of the reports from the said two institutions, a corrigendum to the show cause notice, if necessary, will be issued and in that event further opportunity of hearing will be given to the 4th respondent and after taking the sa....
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....ce, Govt. of India, whereby it has been provided that in case the goods are required to be detained for detailed examination, investigation, etc. the goods shall be destuffed from the containers and stored in bonded warehouses and containers shall be released. The learned Counsel appearing for the petitioners stated that the petitioners will deposit the warehouse charges for the period from 1-8-20....