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Customs - Highlights / Catch Notes

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Absolute Confiscation - Superior Kerosene Oil or Low Aromatic ...


Court Questions Confiscation of Oil Based on Incomplete Testing; Only 3 of 8 Parameters Examined.

August 13, 2022

Case Laws     Customs     AT

Absolute Confiscation - Superior Kerosene Oil or Low Aromatic White Spirit - restricted item or not - to arrive at the conclusion that the product is Superior Kerosene Oil there are 8 Parameters which needs to be tested but as per the test report only 3 Parameters were tested. For this reason the test report of chemical examiner reporting the product as Kerosene cannot be taken as conclusive. Moreover, the appellant have rightly pointed out that the Adjudicating Authority has based this finding only on 1 parameter i.e. “Distillation” out of 8 Parameters for holding that goods are SKO. - AT

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