TaxTMI 
TaxTMI 
2025 (12) TMI 996
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....y the respondents is granted. Necessary amendment to be carried out forthwith. 2. Heard learned advocate Mr. S. Sunil appearing for the petitioner, Mr. Pradip D. Bhate for respondent No.1-Union of India, and learned Senior Standing Counsel Mr. Utkarsh Sharma appearing for respondent Nos. 2 to 8. 3. RULE returnable forthwith. Learned advocates appearing on behalf of the respondents waive service of notice of rule on behalf of the respective respondents. With the consent of the respective parties, the matter is taken up for hearing today itself. 4. Pursuant to the order dated 08.12.2025, learned Senior Standing Counsel Mr. Utkarsh Sharma appearing for the respondents has tendered an affidavit dated 09.12.2025, which is ordered to be ....
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....t appears that thereafter the DRI, Jamnagar, collected the sample from the very same cargo on 08.10.2025 and sent it to the Visakhapatnam Laboratory on 10.10.2025, the results of which were received on 17.10.2025. The DRI, Jamnagar, opined that the sample does not comply with IS:16731 in respect of the cloud point and water content, and further it is opined that deliberate efforts were made to lower the flash point and elevate the recovery temperature for 95% beyond 370°so that the product does not meet the requirements of High Flash High Speed Diesel (HFHSD) (IS:16861). Thus, the issue raised in the petition falls in a very narrow compass. 7. It was vehemently contended by learned advocate Mr. S. Sunil appearing for the petitioner t....
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....sponsibilities in collecting the samples and have denied having collected the samples. One of the officer has named another officer; however, neither of the officers have admitted having collected the samples and sent them to the Vadodara Laboratory. 7.3 Be that as it may, we are not at this stage further commenting on the preliminary investigation report, as the investigation is in progress. Further, we find that while collecting the samples, the Customs authority at Hazira had forwarded the same to the Vadodara Laboratory, which ultimately was found in favour of the petitioner, being violative of the provisions of Section 144 of the Act. It is interesting to note that in the affidavit dated 09.12.2025, in paragraph No.6.4, the followin....
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....ken, it may be disposed of in such manner as the 1[Principal Commissioner of Customs or Commissioner of Customs] may direct. (3) No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course of any test or examination thereof, 2***". 7.5 The provision of Section 144 of the Act mandates that the proper officer may, at the entry or clearance of the goods or at any time, while such goods are passing through the customs area, take samples of such goods "in the presence of the owner thereof" for examination or testing or for ascertaining the value thereof or for any other purpose. Thus, the provision of Section 144 of the Act mandates that the proper officer has to draw t....
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....wing samples is prescribed under the Act. Thus, the respondents cannot approbate and reprobate by declaring the sample collected by the Customs Officer, Hazira, on 30.09.2025 as unauthentic, while treating the sample collected on 08.10.2025 by DRI, Jamnagar, in the absence of the owner as authentic. Thus, both samples collected by the Customs Officer, Hazira, and DRI, Jamnagar, on 30.09.2025 and 08.10.2025 respectively, fail the mandate of Section 144 of the Act, as they were collected in the absence of the owner. 9. Thus, since the initial sample was collected de hors the provision of Section 144 of the Act, it cannot be relied upon, and the subsequent Test Report issued by the Visakhapatnam Laboratory cannot be invoked for seizing the ....