2026-VIL-458-GUJ-CU
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CUSTOMS High Court Cases

Customs - Use of Distillate Marine Fuel for industrial purposes vs. marine purposes only - Seizure of the consignment of Distillate Marine Oil (for industrial use only) (HSN 27101961) - Petitioner contended that as per the scope of IS 16731:2019/ISO 8217:2017, the Distillate Marine Fuel can also be used other purposes also i.e. for industrial purpose and in the engines or any other similar purpose apart from it being used for marine purpose - Dept insisted that the petitioner should furnish an end-use declaration restricting the use of the Distillate Marine Fuel solely for marine purposes - Whether the Distillate Marine Fuel imported by the petitioner can be used for industrial purposes or should be restricted to marine purposes only – HELD - As per the scope and introduction of IS 16731:2019/ISO 8217:2017, the Distillate Marine Fuel can only be used for marine purposes and not for industrial purposes. The marine fuels, as mentioned in IS 16731/ISO 8217 finds its origin in the cooperation with various stakeholders to meet the requirements of marine fuel for consumption “on board ships”. The IS of marine fuels mentions about the marine fuels to be supplied for consumption of ships - On a combined reading of IS 16731/ISO 8217 are prescribed for petroleum products – fuels (Class F) of marine fuels, emphatically establishes that Distillate Marine Fuel is used for Marine purposes only. By applying the doctrine of “Ejusdem generis”, the expression used in the scope “of the same or similar type” as those used for marine purposes has to be read in context with the diesel engines or similar type used in ships or for marine purpose only - The end-use declaration prescribed by the Directorate General of Shipping, which restricts the use of Distillate Marine Fuel solely for marine purposes, is reasonable and the petitioner cannot be allowed to deviate from the same. The petitioner can get the confiscated product released upon executing the end-use declaration as prescribed by the authorities - The petition is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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