2022 (4) TMI 1261

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..... have heard Mr. S. N. Soparkar, the learned Senior Counsel assisted by Mr. Harsh N. Parekh, the learned advocate for the writ applicants and Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the respondents. 2. Pursuant to the order passed by this Court dated 31st March 2022, the samples of the subject goods were sent to the Central Revenue Control Laboratory, New Delhi (for short, "the CRCL") for further analysis and testing. We may recapitulate that the controversy in the case on hand is whether the subject goods is in the form of "Liquid Paraffin" or "Light Diesel Oil". The DRI asserts that the subject goods is "Light Diesel Oil". Whereas the writ applicants assert that the subject goods is "Liquid Paraffi .....

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..... S.No. Characteristics Requirement of Paraffinic Diesel Fuel as per DIN EN 15940:201 9-10 CLR-01 TM NO.02/2022 (Marketing 2P-1) CLR-02 T.M. No.03/2022 (Marketing 2S-1) CLR-03 T.M. No.04/2022 (Marketing 3P-1) CLR-04 T.M.No.05/2022 (Marketing 3S-1) 1 Acidity, Inorganic - Nil Nil Nil Nil 2 Ash Content, % by mass 0.01 Nil Nil Nil Nil 3 Total Aromatic Content % (m/m) 1.1 0.46 0.47 0.45 0.45 4 Fame Content 7.0 Not detected Not detected Not detected Not detected 5 Anline Point 0C - 95.0 95.0 98.0 98.0 6 Pour Point 0C - Below-15 Below-15 Below-15 Below-15 7 Flash point (PMCC), 0C Above 55 72.0 72.06 71.0 72.0 8 K. V at 400C, cSt 2.0 to 4.5 2.536 .....

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..... to take up the issue further either with the CRCL or in any other mode or manner as the DRI still asserts that the subject goods is not "Liquid Paraffin". The reason why the DRI is not ready to accept the report of the CRCL is because the CRCL was required to undertake tests so as to ascertain 11 parameters of Indian Standard. 7. We do not want to come in the way of the DRI if any further inquiry in this regard warranted or justified. The DRI may continue with its inquiry in its own manner in accordance with law." 8. Today, we are only concerned with release of the vessel. The writ applicants are the owners of the vessel. As noted above, the goods have already been released. We are of the view that as two reports now on record of two dif .....

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