2026 (2) TMI 483

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....mmissioner of Customs, Kandla. Wherein, the learned Assistant Commissioner of Customs has allowed the provisional release of the seized goods under Section 110A of the Customs Act subject to certain conditions. 1.1 The facts of the case in brief are that as per CRCL, Vadodara vide Test reports dated 01.08.2025 subject goods meet the requirements of High Flash High Speed Diesel (HSD) as per ISI 16861:2018 based on test parameters such as Flash Point, Kinematic Viscosity, Distillation Range, Sulphur Content, Cetane Index etc. High Speed Diesel is a restricted/ regulated petroleum product as per the provisions of Foreign Trade Policy and other applicable laws. In view of the above, the subject goods were seized by the Department vide Seizur....

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....ed in IS standards need to be tested. 2.1 He further submitted that in the present case, impugned Bills of Entry contain 54 containers under which goods were imported but only few samples were taken. Thus the samples are not representative and test reports based on non-representative samples are not reliable in the present case. In this regard reliance is placed on following decisions: (a) Tata Chemicals Ltd. v. Commissioner - 2015 (320) E.L.T. 45 (S.C.) (b) Sandur Manganese and Iron Ores Ltd. v. Commissioner - 2007 (218) E.L.T. 291 (Tribunal) (c) Sandur Manganeze and Iron Ores Ltd. v. Commissioner - 2004 (177) E.L.T. 1094 (Tribunal) 2.2 Learned Counsel for the Appellant further submitted that penalty and re....

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....oods for provisional release of the goods. He has further relied upon decision in case of SPA Vet-Min Pvt Ltd vs. UOI - 2015 (318) ELT 394 (Guj HC). 3. Learned Authorized Representative for the department submitted that since the test report is not reliable, as only six parameters are tested, goods may be sent for retesting. He further submitted that conditions imposed in impugned Provisional Release Order are legally valid. 4. I have heard arguments from both the sides. At this stage, issue pertains to legality of the conditions imposed under Provisional Release Order of goods under Section 110A of the Customs Act. I find that on the similar issue, Commissioner of customs, Kandla has permitted release of goods in domestic market on f....