Supreme Court of India
Gastrade International v. Commissioner of Customs, Kandla
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that non-examination of any product/article/goods on all the parameters laid down by the customs authority will always lead to uncertainty and doubt, which are required to be removed when dealing with confiscatory proceedings.
Judgment, page 56
From the headnote
Issue for Consideration Whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) determined by the Customs Authorities, which is contested by the appellants. The High Court had concluded that the Customs Authority had been able to prove that the imported product is HSD by applying the test of preponderance of probability. Whether the High Court was justified, by applying the test of preponderance of probability and concluding that the substance in question is HSD. Headnotes† Customs Act, 1962 – ss.111(d) and (m), 112 (a) and (b), 114AA
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