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TMI Blog2022 (4) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... r retest, it should be dispatched with a letter requesting the CRCL, Delhi, to verify whether the samples are of GTL Light Paraffin or it is Light Diesel Oil - Post this matter for further hearing on 21.04.2022 on top of the Board. - R/SPECIAL CIVIL APPLICATION NO. 3843 of 2022 - - - Dated:- 31-3-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: MR HARSH N PAREKH(6951) for the Petitioner(s) No. 1,2 MR DHAVAL D VYAS(3225) for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By our order dated 03.03.2022, we had directed the respondent to conduct a retest of the goods-in-qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appearing for the Revenue submitted that although, there is a specific direction from this Court in the form of an order dated 03.03.2022 to forward the samples for retest yet, till this date the samples have not been forwarded. 5. Mr. Vikram Meena, Senior Intelligence Officer of the DRI is personally present in the Court. We inquired with the Officer as to why the order passed by this Court has not been complied with till this date. There is no explanation offered by the Officer to our question. We are disturbed by the fact that although, there is a specific direction yet, till this date, the samples have not been forwarded. 6. On the aforesaid ground alone, we could have passed an order today to release the tanker. However, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7101990, whereas the case of the Revenue is that what has been imported is Light Diesel Oil. The grievance redressed by Mr. Soparkar, is that the Laboratory at Vadodara, carried out the test trying to determine whether the samples are LDO or not. The correct approach of any laboratory should be to verify whether the sample is GTL Light Paraffin or not. 10. In such circumstances referred to above, when the samples are dispatched tomorrow to the CRCL, Delhi, for retest, it should be dispatched with a letter requesting the CRCL, Delhi, to verify whether the samples are of GTL Light Paraffin or it is Light Diesel Oil. 11. Post this matter for further hearing on 21.04.2022 on top of the Board. 12. On the next date of hearing, whether we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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