2025-VIL-1282-GUJ-CU
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CUSTOMS High Court Cases

Customs - Import of Distillate Oil, Seizure of cargo by customs authorities based on laboratory test report - Petitioner is involved in trading of industrial oil and other allied pursuits and is engaged in importing bulk liquid cargo of Distillate Fuel Oil SRFO - The test report indicated that the samples do not meet the requirements of Distillate Oil as per IS 16731:2019, particularly with respect to the Cloud Point parameter, and have the characteristics of Automotive Diesel Fuel as per IS 1460:2025. Based on this report, the Customs authorities seized the imported cargo - Whether the impugned Seizure Memo can be quashed and set aside and seized cargo of the petitioner can be released - HELD - The seized cargo of the petitioner cannot be ordered to be seized solely on the basis of the parameter of cloud point, as it will be relevant only at the place, vessel, and time of use, and will depend on the end user - the petitioner cannot be discriminated, since the authorities have no definite opinions and the opinions vary so far as the parameter of Cloud Point is concerned. In view of the ambiguity and lack of clarity in the test report, it would not be correct to draw the inference that the cargo does not conform to the standards of Distillate Oil - The impugned seizure memo is quashed and the authorities are directed to release the bulk liquid cargo of Distillate Oil imported by the petitioner. The petitioner is, however, directed to file an end-use certificate before the Customs authority and fully participate in the investigation – The writ petition is allowed
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