2026 (8) TMI 1408

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.... Pruthviraj Y Gohil (13166).   For The Respondent(S) No. 1: Mr Pradip D Bhate (1523). For The Respondent(S) No. 2,3: Mr Utkarsh R Sharma (6157).   ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The petitioner-importer, who has have purchased / imported industrial oil, has challenged the action of the Directorate of Revenue Intelligence (for short, "DRI") seiz....

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....ted that at the time of collecting the sample on the second occasion on 21.11.2025 is concerned, he has fairly admitted that the authorized representative Shri Meet Madhukant Shah was present. 4. The samples which were drawn on 24.11.2025 were sent for testing to Mangalore Refinery and Petrochemicals Limited (for short 'MRPL') and accordingly samples were tested for 11 parameters. 5. Learned....

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....cessary panchnamas. 6. As previously recorded by us, we have examined the issue arising from the samples tested by MRPL for the declared product Industrial Oil (CTH-27101990) in our judgment dated 09.03.2026 passed in Special Civil Application No. 16799 of 2025 and allied matters. The petitioner has also not denied, but has raised a new ground about taking the samples in absence of his authoriz....

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....est report of Industrial Oil has been discussed by us at threadbare in the decision rendered in the Special Civil Application No.16799 of 2025 and allied matters dated 09.03.2026. Thus, we are not inclined to interfere with the decision of the authorities merely on an additional issue raised in the affidavit in reply dated 18.06.2026 doubting the presence of the authorized representative of the Cu....