ORDER : 1. Both the petitions involve identical questions of law and facts and they are decided by the common order. For the purpose of narration of facts, Special Civil Application No. 9466 of 2022 is taken as a lead mater. 2. Petitioner is a Government Recognized Star Export House and is engaged in the business of manufacturing Chlorinated Paraffin and trading of OGL products like Oils, Petro Chemicals etc. 2.1 On 06.09.2021, it imported raw materials for its own consumption as well as for trading business. It placed the order for import of 3000 Metric Tone +/- 5% GTL Light Paraffin in bulk on Abacus Chemie DMCC, Dubai, UAE. Proforma invoice dated 30.08.2021 and sale order confirmation of the selfsame date was received from the said supplier. The letter of credit dated 06.09.2021 was opened in favour of the foreign supplier Abacus Chemie. 2.2 The supply came on 18.09.2021 of 2970 Metric Tone of GTL Light Paraffin against the commercial Invoice No. AC/2021-80-293 along with certificate of origin and quality. The goods were shipped against the Bill of Lading No. HC-2015A-07 dated 18.09.2021 vide Vessel-MT Hanyu Camellia with port of discharged being Mundra Port, Gujarat. 2.3 It is averred by the petitioner that GTL Light Paraffin was the product of Shell Refinery, Qatar and the same supplied directly from the Shell Refinery, Qatar after loading the same from Soharpur Port, Oman. The Shell Refinery is renowned multinational refinery having global presence according to the petitioner. The Vessel carrying the petitioner’s cargo of GTL Light Paraffin came with cargo of other importers as comingled cargo on or about 23.09.2021 at Mundra Port and discharged the cargo in bonded storage tanks at Adani Port and SEZ Terminal, Mundra. The cargo of the petitioner was discharged and stored in the Tank Nos. 57, 58 and 117 at Adani Ports and SEZ Terminal. 2.4 The samples of the subject imported goods of GTL Light Paraffin were drawn by the Customs, Mundra and were sent for the testing to CRCL, Kandla vide Test Memo No. 1097051 dated 23.09.2021 raising certain queries in relation to the nature and composition, description of goods, distillation aspects, percentage of Mineral Oil Content, Flash Point, whether the product GTL Light Paraffin or otherwise and whether it was other than light oil/SBPS/SKO/ATF/HSD/MOTORSPIRIT/LDO/KETOSE NE otherwise. 2.5 CRCL, Kandla in its test report dated 28.09.2021 opined that this sample was in the form of clear colourless liquid and it composed mainly of mixture of saturated hydrocabon (Paraffinic) having oil content more than 70% by weight with the following contents: “1. Destiny @ 15 deg C (gm/ml) = 0.7783 2. Flash Point (Deg. C) = 67 3. Initial Boiling Point (Deg. C) = 172 4. 05% (V/v) recovered at (Deg. C) = 198 5. 10% (V/v) recovered at (Deg. C) = 210 6. 50% (V/v) recovered at (Deg. C) = 280 7. 90% (V/v) recovered at (Deg. C) = 332 Final Boiling Point (Deg. C) = 339 Aniline Point (Deg. C) = 94 It is other than the product as mentioned in Query No. 07 in the test memo. Actual end use may be ascertained at your end.” 2.6 As averred by the petitioner, this GTL Light Paraffin merit classification under Tariff Heading 27101990 and import of which is free. No license or permit or other conditions are required for importing the same. GTL Light Paraffin is Basic duty @ 5% plus 10% social welfare surcharge. The petitioner filed Bills of Entry claiming classification and rate of duty accordingly for the subject goods. 2.7 The cargo was cleared through the first check Test Report rendered by CRCL, Kandla dated 28.09.2021. The petitioner filed Warehouse Bill of Entry No. 5546898 dated 22.09.2021 and after the said Test Report, Ex-Bond/Bond Transfer Bills of Entry were filed against the payment of applicable duty. The petitioner had bond transferred 1000 Mts of the subject goods and the petitioner had taken clearance of 1610.210 MTs of the subject goods w.e.f. 01.10.2021. 2.8 To the grievance of the petitioner without any notice or intimation on 05.10.2021 the cargo was put on a hold by the department. On 06/07.10.2021 Officers from DRI, Regional Unit, Ghandhidham and Officers from Custom (SIIB) Custom House, Mundra visited the liquid terminal of Adani Ports and SEZ Limited and drew samples from the cargo stored in the tank Nos. 57, 58 and 59. 2.9 The petitioner followed the matter for clearance of the balance quantity of 1360 Mts of the imported goods. However, after a lapse of more than a month’s time, the goods were not cleared nor were any reasons assigned. 57, 58 and 59. 2.9 The petitioner followed the matter for clearance of the balance quantity of 1360 Mts of the imported goods. However, after a lapse of more than a month’s time, the goods were not cleared nor were any reasons assigned. This non-release on the part of the respondent, according to the petitioner, was after the report of CRCL, Kandla to the effect that goods were other than the Light Oil etc. The petitioner face the hardship and suffered the loss. It made payment of LC amount of USD 21,68,100 on 02.11.2021 and this had also caused immense financial pressure. 2.10 Communication was sent to the respondent No. 2 on 15.11.2021 for release of the cargo, where the issues of acute financial hardship and irreparable losses on account of non-clearance also had been voiced. 2.11 It is the grievance on the part of the petitioner that instead of acceding to the said request, the goods in question were seized under Section 110(1) of the Customs Act,1962 vide Seizure Memo dated 15.11.2021. The seizure memo proceeded on the premises that at the instance of DRI, representative samples were drawn and were for testing to CECL, Vadodara. The test reports were received from CECL, Vadodara on 28.10.2021 which suggested that the samples under reference met the requirement for Light Diesel Oil as per IS:15770:2008 and also detailed the requirement for Diesel Fuels grade No. 2-DS5000DE as per ASTM D 975-04a. It was also alleged that the imported goods were mis-declared as GTL Light Paraffin under Tariff Item 2710 1990 instead of declaring the correct description of Light Diesel Oil classifiable under Tariff Item No. 2710 1943 confirming to IS Specification 15770:2008. It was also alleged that as per Para 2.20 of the Foreign Trade Policy 2015-2020 such goods can be imported only by State Trading Enterprise (STE) like HPCL, BPCL or IBP. 2.12 The petitioner addressed a communication to respondent No. 2 on 04.12.2021 by reiterating that the declaration of GTL Light Paraffin of the imported goods were correct and they were not Light Diesel Oil falling under the Tariff Item No. 2710 1943 as alleged by the Department. The goods in question since were imported from Shell Refinery, Qatar/Oman, the said Refinery does not manufacture the Light Diesel Oil, there are chain of documents that the goods had originated from Shell Refinery. The goods in question since were imported from Shell Refinery, Qatar/Oman, the said Refinery does not manufacture the Light Diesel Oil, there are chain of documents that the goods had originated from Shell Refinery. 2.13 The test report of CECL, Vadodara had not been supplied with the seizure memo dated 15.11.2021 and request was made to provide the said report. Once having rendered, all the defects were pointed out and it was submitted that in the test report of CRCL, Kandla dated 28.09.2021, it had confirmed the subjected goods to be the GTL Light Paraffin and not Light Diesel Oil. The test report of CECL, Vadodara being in complete contradiction to the earlier report of the CRCL, Kandla which confirmed the same to be not the Light Diesel Oil. 2.14 The request is made for vacating the seizure memo dated 15.11.2021 and for release. There was no response and hence, the petitioner continued to correspond with the department. In the meantime, the summons under Section 108 of the Customs Act, 1962 for recording of statement had also been issued. 2.15 As averred that the petitioner since was made to run from pillar to post seeking clearance of the subject imported goods. It has chosen to approach this Court by preferring the writ petition being Special Civil Application No. 3843 of 2022. This Court vide its order dated 31.03.2022 had directed the department to conduct the retesting of the same goods imported by another importer and loaded from Oman, from CRCL, New Delhi to verify whether the samples are of GTL Light Paraffin or it is Light Diesel Oil. This Court disposed of the matter on 21.04.2022, wherein the report of CRCL, New Delhi was reproduced where it opined that amongst others the sample is Liquid Paraffin, which was in case of some another importer. 2.16 On the strength of the earlier petition by another importer, the request is made to the respondent for the re-testing. The Court directed vide its order dated 19.10.2022 (Coram: Justice N.V. Anjaria and Justice Bhargav D. Karia) the competent authority of the respondent to send the sample of the product in question to CRCL, New Delhi for re-testing along with the letter requesting to CRCL, New Delhi to verify whether the product sent and the sample GTL Light Paraffin or its Light Diesel Oil. The Court further directed the report to be obtained expeditiously and to be placed before this Court on the next date of hearing. This was without prejudice to the right and contention of the parties in the petition. Such a report has already come which has been placed before this Court on 16.12.2022 along with the affidavit-in-reply. 2.17. Affidavit on behalf of the petitioner to the affidavit-in-reply dated 16.12.2022 filed on behalf of the respondent Nos. 1 and 3 is made in Special Civil Application No. 10518 of 2022 on the ground that the authorized representative in this matter was unwell emphasizing that the report of 14.12.2022 opines that the sample is Liquid Paraffin and it is other than Light Diesel Oil IS:15770:2008. The petitioner’s request for clearance of the subject goods is reiterated. 3. The prayers sought for in the present petition are as follow: “25........ (a) Issue a writ of certiorari or any other appropriate writ, order or direction while quashing and setting aside Seizure Memo issued against F. No. S/15-91/SIIB/GTL PARAFFIN/CHM/21-22 dated 15.11.2021. (b) Issue a writ of mandamus or any other appropriate writ, order or direction while directing the Respondents to clear the subject imported goods viz. GTL Light Paraffin forthwith on payment of applicable duty. (c) Pending hearing and final disposal of the petition, the Hon’ble Court may be pleased to direct the respondents to clear the subject imported goods forthwith on payment of applicable duty. (d) Pass any other appropriate Orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the instant case and in the interest of justice.” 4. Affidavit-in-reply on behalf of the respondent Nos. 1 and 3 says that the petition is not maintainable. The determination of issue raised by the petitioner involves adjudication on the disputed question of facts and also upon the correctness of the expert two reports rendered by evenly placed Test Laboratories of Custom House Laboratory, Kandla and CECL, Vadodara, which may not be undertaken in exercise of discretion in extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India. 4.1 It is further contended that as per the policy of the import specified fuels including High Speed Diesel and Light Diesel Oil confirming two IS standards in any form has been prohibited vide Notification No. 36/2015-20 dated 17.01.2017 as amended vide Notification No. 38/2015-20 dated 01.10.2020. 4.1 It is further contended that as per the policy of the import specified fuels including High Speed Diesel and Light Diesel Oil confirming two IS standards in any form has been prohibited vide Notification No. 36/2015-20 dated 17.01.2017 as amended vide Notification No. 38/2015-20 dated 01.10.2020. This policy has been framed in larger public interest and the entitlement to import such fuel products have been reserved for Licensed Enterprises and State Trading Enterprise like IOCL, BPCL, HPCL, etc. The petitioner is not a State Trading Enterprise nor possesses a license to import such fuels and hence, the import of Light Diesel Oil by the petitioner is liable to absolute confiscation. 4.2 The Directorate of Revenue Intelligence had received intelligence that the prohibited goods were received by way of import at Mundra from Middle East by various parties and therefore, investigation was initiated inquiring into such imports on 28.09.2021. While making inquiry of the liquid cargo imported onboard vessel MT Hanyu Camellia stored in the bonded Storage Tanks at Adani Ports and SEZ Terminal, Mundra, it appeared that prohibited goods were mis-declared by various entitles including the petitioner as GTL Light Paraffin. 4.3 In view of the intelligence and inconclusiveness of the tests reports issued by the Laboratory at Kandla, the request of lifting of the further cargoes by the petitioner as also by the other parties was put on a hold on 03.10.2021. 4.4 This opinion was rendered based on limited parameters, the respondent had sought classification from the Customs House Laboratory vide communication dated 06.10.2021 in respect of one of the importers as under: “(i) whether the product/representative sample is ‘GTL Light Paraffin’ or otherwise? (ii) Can the product reported in the Test Report as ‘Automotive Paraffin Diesel Fuel’ be used as Diesel Fuel? (iii) The reasons for not ascertaining the other parameters for paraffinic fuel as mentioned in your Test Reports? (iv) It is also requested to provide a copy of relevant literature, if any which has been relied upon by CH Laboratory, Kandala in this regard?” 4.5 The Customs House Laboratory, Kandla replied to the same stating that the Laboratory was not equipped to carry out other parameters as stated in the Test Report. (iv) It is also requested to provide a copy of relevant literature, if any which has been relied upon by CH Laboratory, Kandala in this regard?” 4.5 The Customs House Laboratory, Kandla replied to the same stating that the Laboratory was not equipped to carry out other parameters as stated in the Test Report. 4.6 The Circular dated 15.10.2020 issued by the Government of India, Ministry of Finance Department of Revenue-Central Board of Indirect Taxes and Customs, provided that in case of facility to test particular commodity or parameter not available in the nearest Revenue Laboratory, such cases shall be referred to the nearest Government Laboratory where such facility is available. 4.7 In wake of this Circular, the samples were drawn at around 06.10.2021 from Storage Tanks containing liquid cargo of 12 importers and were referred to the CECL, Vadodara, which is a Government Laboratory for testing. It is reported on 28.10.2021 based on all prescribed 11 parameters revealing that the samples meets with the requirements for “Light Diesel Oil” as per IS:15770:2008 and also detailed requirements for Diesel Fuels Grade No. 2-DS5000DE as per ASTM D 975-04 respectively. 4.8 And hence, the petitioner’s cargo was put under seizure on 15.11.2021. The request for release was submitted with the comments detailing the grounds for non-considering the request and the respondent also initiated the investigation and proceeded further. 4.9 The petitioner claims to have taken bond transfer of about 1000 MT of the imported liquid cargo declaring the same as GTL Light Paraffin on 01.10.2021. 4.10 The statements have been recorded of the parties, who had purchased the so called GTL Light Paraffin from the petitioner and of their subsequent buyers. One of the purchasers of the said liquid cargo in his statement recorded under Section 108 of the Customs Act has stated they have dealt with the goods having declared prescription like Base Oil, SN 60, Base Oil SN 70, GTL Light paraffin, Paraffin Oil, Base Oil GR1 60 N, etc., these were purchased from various suppliers. One of them also has stated that this product had come to his knowledge since last two years mainly used as a fuel in the vehicles but it is sold in the market for industrial use only. One of them also has stated that this product had come to his knowledge since last two years mainly used as a fuel in the vehicles but it is sold in the market for industrial use only. For trading of the product known as GTL Light Paraffin also said that sold the product at Ahmedabad to those persons who are engaging in manufacturing of foods products such as sweets, namkeen etc. These buyers had used the products declared as GTL Light Paraffin for heating the boilers installed in their manufacturing unit to manufacture the food items. Another buyer had stated that they got cleared 1500 MT subject goods under bond transfer from M/s. Shivtekt Industries Pvt. Ltd. and sold the same to the buyer, which include the traders, transporters, industries, etc. and they use it for the purpose of construction, hotels, mining, irrigation, earth-moving equipment operations, etc. This confirms the statement of others also, who along the same line have said that the goods are consumed as fuel in the vehicle, heavy earth-moving equipment, truck dumber, trailers, pay loaders, excavator and grab machineries owned by the company to run these vehicles and equipments since it costs cheaper than diesel fuel available on petrol/diesel pumps. According to the respondent, this investigation is at a sensitive stage and the statements recorded are not produced, however, it reveals that the liquid cargo imported GTL Light Paraffin which is used as a fuel. 4.11 With regard to the cargo having been transported from Qatar to Oman, the petitioner was asked to provide the documents of transport of liquid cargo, though, it has been assured, the same has not been provided. The summon for production of the documents under Section 108 of the Customs Act also failed to provide these documents. 4.12 The claim of the petitioner is that M/s. Gujarat Ambuja Export Limited was part of the instant commingled import imported onboard vessel MT Hanyu Camellia is stated to have been discharged at Port Hazira. Since, it has been reported by the Laboratory, Vadodara classifying the goods as GTL Light Paraffin, it is denied that it was in a commingled state at the time of importation. The Master of importing vessel has submitted that the Stowage Plan to the Customs, Mundra confirms that none of the liquid cargo to be delivered at the port of Kandla, Mundra and Hazira were commingled together. The Master of importing vessel has submitted that the Stowage Plan to the Customs, Mundra confirms that none of the liquid cargo to be delivered at the port of Kandla, Mundra and Hazira were commingled together. 4.13 It is also denied that the liquid cargo imported by FSL-10 PTE as provided in Special Civil Application No. 3843 of 2022 was in regard to the same import. The present liquid cargo, according to the respondent, cannot be compared with the liquid cargo imported by the importer in that proceedings. Both imports are different they claimed in Special Civil Application No. 3843 of 2022 was supported by the report rendered by CRCL, New Delhi. 5. Affidavit-in-rejoinder filed by the petitioner in reply to the said affidavit-in-reply where it is emphasized that cargo of GTL Light Paraffin imported by M/s. Gujarat Ambuja was a part of the imported commingled cargo. They were part of one original lot of 8500 MTs stored in 1W, 2W, 4W, 6W, 8W and 10W with no segregation as to the parcel. NO particular tank was assigned for storing and discharging the said commingled cargo. The Captain of the ship decides which of the tank will be discharged at which port considering the stability of the ship and the consignee or shipper cannot decide from which tank should the cargo be discharged at which port and the cargo was discharged from the vessel MT Hanyu Camellia. It is denied that the liquid cargo delivered at the port of Kandla, Mundra and Hazira were not commingled. The tank 6P was meant to be discharged at Hazira whereas the survey reports cargo in tank 6S, the cargo of M/s. Gujarat Ambuja Exports Ltd., was discharged at Hazira Port which itself shows that the goods imported were part of the commingled import of the subject goods imported by vessel MT Hanyu Camellia and the same was discharged as per the decision of the Captain of the ship. Hence, the stowage plan according to the petitioner, is of no consequence. 5.1 It is submitted that the facts of Special Civil Application No. 3843 of 2022 are on the same line and the tanker was loaded with Paraffin from Oman and the goods were declared accordingly. On arrival of the vessel, DRI expressed some doubts and drew the samples of the goods, which were sent for testing to CECL, Vadodara. 5.1 It is submitted that the facts of Special Civil Application No. 3843 of 2022 are on the same line and the tanker was loaded with Paraffin from Oman and the goods were declared accordingly. On arrival of the vessel, DRI expressed some doubts and drew the samples of the goods, which were sent for testing to CECL, Vadodara. This Court on 31.03.2022 had directed the department to conduct the retesting of the samples of the subject goods from CRCL, New Delhi to verify whether the samples are GTL Light Paraffin or the Light Diesel Oil and the petition was disposed of by the Court on 21.04.2022 when the report of CRCL, New Delhi came, where it was opined that amongst others the sample is Liquid Paraffin and it is other than the Light Diesel Oil. 5.2 According to the petitioner, the subject imported goods are clear coloureless liquid, which has been confirmed by the CRCL, Kandla as well as CECL, Vadodara in their respective reports. Density of GTL Light Paraffin is around 0.77 where as density of Light Diesel Oil ranges from 0.84 to 092 as per IS:15770:2008 being manufactured and marketed in India by different Public Sector Petroleum Refineries. 6. The sur-rejoinder on behalf of the respondent Nos. 1 and 3 also has come reiterating the details, which have been already provided and emphasizing on the report of CECL, Vadodara dated 28.10.2021 where it concluded that the sample under reference met the requirement for Diesel Fuel. 7. We have heard extensively learned senior advocate, Mr. Mihir Joshi assisted by the learned advocate, Mr. Desai and learned ASG, Mr. Devang Vyas assisted by the learned senior standing counsel, Mr. Dhaval Vyas and learned advocate, Mr. Kunan Naik for respondent No. 4. 8. It is a matter of record that the vessel MT Hanyu Camellia carried the cargo of petitioner, which arrived at Mundra Port on 23.09.2020 and it discharged the cargo in the custom bonded storage tanks at Adani Port and SEZ Terminal, Mundra (respondent No. 4). It was stored in Tank Nos. 57, 58 and 117 with respondent No. 4. The clearance was taken by the petitioner of the subject goods of 1610.210 MTs with effect from 01.10.2021. However, the quantity of 1610.210 MTs of the imported goods was put on a hold on 05.10.2021. The seizure had taken place on 15.11.2021. It was stored in Tank Nos. 57, 58 and 117 with respondent No. 4. The clearance was taken by the petitioner of the subject goods of 1610.210 MTs with effect from 01.10.2021. However, the quantity of 1610.210 MTs of the imported goods was put on a hold on 05.10.2021. The seizure had taken place on 15.11.2021. 8.1 It is again not a disputed fact that the first check Test Report was rendered by CRCL, Kandla on 28.09.2021. After the said Test Report, Ex-Bond/Bond Transfer Bills of Entry were filed against the payment of applicable duty and the petitioner had bond transferred 1000 MTs of the subject goods and the petitioner and had taken clearance of 1610.210 MTs of the subject goods w.e.f. 01.10.2021. It is only after the DRI came into the picture on 06/07.10.2021 and Officers from Custom (SIIB) Custom House, Mundra visited the liquid terminal of Adani Ports and SEZ Limited and drew samples from the cargo stored in the tank Nos. 57, 58 and 59. The same had been referred to the CECL, Vadodara by DRI. 8.2 The samples were described as GTL Light Paraffin. The test report Nos. RCL/DRI/AH/1492, RCL/DRI/AH/1495, RCL/DRI/AH/1496, RCL/DRI/AH/1497, RCL/DRI/AH/1498, RCL/DRI/AH/1499, RCL/DRI/AH/1500, RCL/DRI/AH/1501, RCL/DRI/AH/1502, RCL/DRI/AH/1503 and RCL/DRI/AH/1504, all are dated 28.10.2021. The opinion of the Chemical Examiner Gr.II, Central Excise and Customs Laboratory, Vadodara is as follow: “Above analyzed parameters reveal that the sample u/r meet the requirements for “Light Diesel Oil” (LDO) as per IS:15770:2008 and also detailed requirements for “Diesel fuels” grade No. 2-DS5000DE as per ASTM D 975-04a respectively.” 8.3 The test report of Custom House Laboratory, Kandla with respect to import product declared as GTL Light Paraffin, the DRI on 06.10.2021 addressed a communication to Joint Director, Custom House Laboratory, Kandla by stating therein that in case of M/s. Alka Chemical Private Limited vide bill of entry Nos. 5578758, 5577774 and 5577815 respectively dated 25.09.2021, 24.09.2021 and 24.09.2021 have been investigated as well as the similar imports. Certain tests reports were called for and the request is made to the Custom House Laboratory to give a top priority to the issue. The Custom House Laboratory, Kandla had said that it was not equipped to carry out other parameters except those which had been given and therefore, these reports were made. Certain tests reports were called for and the request is made to the Custom House Laboratory to give a top priority to the issue. The Custom House Laboratory, Kandla had said that it was not equipped to carry out other parameters except those which had been given and therefore, these reports were made. 8.4 It is the stand taken by the respondent No. 4 pursuant to the direction issued by this Court, the samples were sent to the Laboratory at New Delhi to the Joint Director, Central Revenue Control Laboratory, PUSA, New Delhi for carrying out the necessary retesting to verify whether the subject product covered under these remnant samples is ‘GTL Light Paraffin’ or it is ‘Light Diesel Oil’ as per the Additional Director, Directorate of Revenue Intelligence. The test memo also has been sent along with it to ascertain there are 11 criteria, which is as follow: TEST MEMO NO. 61/2022 S. No. Declared description Goods declared as “GTL Light Paraffin” under “CTH 27101990” 1. Sample Collected The sample was drawn under Panchnama dated 06-07.10.2021 from the goods imported and stored at Tank No. T-59, Liquid Terminal, M/s. Adani Ports and SEZ Ltd. Mundra (Gujarat) 2. Marks/Description Marked as “T%/S1.” A Paper Slip containing details such as date and place of panchnama, declared description of Cargo, Tanker No. Name of the Importer, Surveyor’s Name and Seal No. etc. Is affixed on the sample. 3. Test for: (A) To ascertain: (i) Acidity, Inorganic (ii) Ash, precent by mass (iii) Carbon residue (Ramsbottom) on whole sample, percent by mass (iv) Pour Point Celsius (v) Copper Strip corrosion for 3h at 100 Celsius (vi) Flash Point: Pensky Martens, Celsius (vii) Kinematic vicosity CST, at 40 Celsius (viii) Sediment content percent by volume (ix) Density at 15 Celsius, Kg/m 3 (x) Water content, percent by volume (xi) Total Sulphur, percent by mass (B) To verify: (i) Whether the sample is GTL Light Paraffin? (ii) Whether the sample is “Light Diesel Oil” (LDO) as per IS: 15770:2008? (iii) Whether the sample is other than (i) and (ii) above? If so, what is its identification? 8.5 It also reiterated that this was to verify the sample whether is GTL Light Paraffin or it is Light Diesel Oil and the third, whether the sample other than (i) and (ii) if yes, what is the identification? (iii) Whether the sample is other than (i) and (ii) above? If so, what is its identification? 8.5 It also reiterated that this was to verify the sample whether is GTL Light Paraffin or it is Light Diesel Oil and the third, whether the sample other than (i) and (ii) if yes, what is the identification? 8.6 On 14.12.2022, the Joint Director, Non-Functional Selection Grade (NFSG) received a letter from Government of India, Central Revenues Control Laboratory, New Delhi addressed to the Additional Director, Directorate of Revenue Intelligence, Gandhidham (Kutch) regarding re-testing on remnant samples of import goods declared as GTL Light Paraffin. According to this report, each of the twelve samples under reference have been registered under the Laboratory on 28.11.2022. Six remnant samples having CLR-85 to 90 have been analyzed and the retest report is given their characteristic and mineral oil content as other details have been produced thus: Retest Report S. No. Characteristics Requirement of Paraffinic Diesel Fuel as per DIN EN 15940:2019-10 CLR-85 TM No. 49/2022 (Marked as T57/S1) CLR-86 T.M. No. 50/2022 (Marked as T58/S1) CLR-87 T.M. No. 51/2022 (Marked as TS/1) CLR-88 T.M. No. 52/2022 (Marked as TS/6) CLR-89 T.M. No. 53/2022 (Marked as TS/11) CLR-90 T.M. No. 54/2022 (Marked as TS/16) 1. Acidity, Inorganic -- NIL NIL NIL NIL NIL NIL 2. Ash Content 0.01 NIL NIL NIL NIL NIL NIL 3. Total Aromatic Content % (M/M), MAX 1.1 Not detected Not detected Not detected Not detected Not detected Not detected 4. Fame Content, % (v/v), Max 7.0 Not detected Not detected Not detected Not detected Not detected Not detected 5. Aniline Point Celsius -- 99.0 100 99.0 100 99 96 6. Pour Point Celsius -- Below - 21 Below - 21 Below - 21 Below - 21 Below - 21 Below - 24 7. Flash Point (PMCC), Celsius Above 55 69.0 69.5 69.5 69.0 69.0 69.5 8. K.V. at 40 Celsius CST 2.0 to 4.5 2.584 2.582 2.574 2.571 2.551 2.529 9. Cetane Index, min 70 83.9 84.0 83.5 83.6 83.6 84.0 10. Total combination mg/kg, Max 24 2.16 2.58 2.58 2.59 3.02 2.14 11. Carbon Residue (Ramsbottom) on 10 percent residue, percent by mass, Max 0.30 0.06 0.08 0.07 0.08 0.07 Nil 12. Copper strip Corrosion for 3 h at 50 Celsius Not worse than No. 1 1a 1a 1a 1a 1a 1a 13. Total combination mg/kg, Max 24 2.16 2.58 2.58 2.59 3.02 2.14 11. Carbon Residue (Ramsbottom) on 10 percent residue, percent by mass, Max 0.30 0.06 0.08 0.07 0.08 0.07 Nil 12. Copper strip Corrosion for 3 h at 50 Celsius Not worse than No. 1 1a 1a 1a 1a 1a 1a 13. Density at 15 Celsius, Kg/m 3 765-810 777.9 777.8 777.9 777.9 777.8 777.5 14. Sulffur content mg/kg, max 5.0 Less than 5.0 Less than 5.0 Less than 5.0 Less than 5.0 Less than 5.0 Less than 5.0 15. Water content, % by mass, max 0.02 Nil Nil Nil Nil Nil Nil 16. Distillation IBP, Celsius -- 172.9 173.1 171.5 173.4 173.1 170.6 FBP, Celsius -- 347.3 347.0 347.8 347.9 347.6 348.0 % (v/v) recovered at 250 Celsius <65 34.0 33.9 34.3 34.8 34.7 34 % (v/v) recovered at 350 Celsius 85, mm 98.9 98.8 98.9 99.3 99.2 97.9 95% (v/v) recovered at 360, max 337.6 337.2 337.9 336.7 337.2 338.3 It opines thus: “Each of the six samples u/r is liquid paraffin, Each meets the requirement of Paraffinic Diesel Fuel as per DIN EN 15940:2019. Each is other than Automotive Diesel Fuel (IS-1460:2017), HFHSD (IS: Page 16861:2018), Diesel Fuel (ASTM D975-21) and Light Diesel Oil (IS-15770:2008).” It categorically says that each of the six samples is Liquid Paraffin, each meets the requirement of Paraffinic Diesel Fuel as per the DIN EN 15940:2019. Each is other than Automotive Diesel Fuels (IS-1460:2017), HFHSD (IS-16861:2018), Diesel Fuel (ASTM D975-21) and Light Diesel Oil (IS-15770:2008). 8.7 The other reports which is from CLR-91 to CLR 96 are as follow: S. No. Characteristics Requirement of Paraffinic Diesel Fuel as per DIN EN 15940:2019-10 CLR-91 TM No. 55/2022 (Marked as TS/21) CLR-92 T.M. No. 56/2022 (Marked as TS/26) CLR-93 T.M. No. 57/2022 (Marked as TS/31) CLR-94 T.M. No. 58/2022 (Marked as TS/36) CLR-95 T.M. No. 59/2022 (Marked as TS/41) CLR-96 T.M. No. 60/2022 (Marked as TS/46) 1. Acidity, Inorganic -- NIL NIL NIL NIL NIL NIL 2. Ash Content 0.01 NIL NIL NIL NIL NIL NIL 3. Total Aromatic Content % (M/M), MAX 1.1 Not detected Not detected Not detected Not detected Not detected Not detected 4. Fame Content, % (v/v), Max 7.0 Not detected Not detected Not detected Not detected Not detected Not detected 5. Aniline Point Celsius -- 97 95 96 96 96 96 6. Ash Content 0.01 NIL NIL NIL NIL NIL NIL 3. Total Aromatic Content % (M/M), MAX 1.1 Not detected Not detected Not detected Not detected Not detected Not detected 4. Fame Content, % (v/v), Max 7.0 Not detected Not detected Not detected Not detected Not detected Not detected 5. Aniline Point Celsius -- 97 95 96 96 96 96 6. Pour Point Celsius -- Below - 24 Below - 24 Below - 24 Below - 24 Below - 24 Below - 24 7. Flash Point (PMCC), Celsius Above 55 69.0 70.0 69.5 70.0 70.0 70.0 8. K.V. at 40 Celsius CST 2.0 to 4.5 2.511 2.512 2.535 2.536 2.535 2.670 9. Cetane Index, min 70 84.3 84.3 84.5 84.4 84.2 84.0 10. Total combination mg/kg, Max 24 2.15 2.14 Nil 3.0 8.85 1.71 11. Carbon Residue (Ramsbottom) on 10 percent residue, percent by mass, Max 0.30 0.01 Nil 0.014 Nil 0.012 Nil 12. Copper strip Corrosion for 3 hat 50 Celsius Not worse than No. 1 1a 1a 1a 1a 1a 1a 13. Density at 15 Celsius, Kg/m 3 765-810 777.0 776.9 776.9 776.9 776.9 777.3 14. Sulfur content mg/kg, max 5.0 Less than 5.0 Less than 5.0 Less than 5.0 Less than 5.0 Less than 5.0 Less than 5.0 15. Water content, % by mass, max 0.02 Nil Nil Nil Nil Nil Nil 16. Distillation IBP, Celsius -- 172.3 171.8 172.3 171.7 172.4 173.0 FBP, Celsius -- 347.8 347.7 347.0 347.2 347.8 347.1 % (v/v) recovered at 250 Celsius <65 34.6 34.4 34.1 34.2 34.5 34.5 % (v/v) recovered at 350 Celsius 85, mm 98.1 98.0 98.2 98.0 98.0 98.4 95% (v/v) recovered at 360, max 337.5 338.5 337.2 337.4 338.0 337.3 It opines thus: “Each of the six samples u/r is liquid paraffin. Each meets the requirement of Paraffinic Diesel Fuel as per DIN EN 15940:2019. Each is other than Automotive Diesel Fuel (IS-1460:2017), HFHSD (IS-16861:2018), Diesel Fuel (ASTM D975-21) and Light Diesel Oil (IS015770:2008).” 9. It is more than clear from this reports, which have been produced from the Central Revenue Control Laboratory, PUSA, New Delhi that all the samples sent to ascertain eleven parameters by the Directorate of Revenue Intelligence are said to be the GTL Light Paraffin with a clear opinion that it is other than the Light Diesel Oil and other than Automotive Diesel Fuel or Diesel Fuel. The inquiry of the DRI and the serious concern on the part of the DRI of use of the imported material as a Automotive Diesel Fuel or Diesel Fuel or Light Diesel Oil had resulted into the seizure of the goods and also continuing with this inquiry. 10. We notice that the import has been made in the month of September, 2022. There were two test reports, one from CRCL, Kandla is in favour of the petitioner, however, the Kandla Laboratory having expressed its limitation on opining on all eleven parameters, the matter had been referred to the CECL, Vadodara which opined other than what the CRCL, Kandla had and hence, the directions were issued by this Court for the report to be obtained from the Central Revenue Control Laboratory, New Delhi, it is being a appellate laboratory in all respect, its opinion shall need to weigh with the Court. We also notice that in case of M/s. Gujarat Ambuja Exports, whose cargo is said to have been commingled, release has already been given. The serious dispute had been raised with regard to the storage. 11. We also notice from the record, which has been produced before this Court prima-face from the tanker bill of lading produced before this Court at Annexure P-18 shows that the notify party is M/s. Shivtek Industries Pvt. Ltd.-the present petitioner and the shipment of 2970 MTs loaded on board the vessel as part of one original lot of 8500 MTs stored in 1W, 2W, 4W, 6W, 8S, 10W with no segregation as to parcels and the bill of M/s. Gujarat Ambuja Exports, which indicates that the shipment of 963 MTs was loaded on board the vessel as part of one original lot of 8500 MTs stowed in 1W, 2W, 4W, 6W, 8S, 10W with no segregation as to parcels. 12. Prima-facie, the version put forth by the petitioner of commingling of the cargo on the strength of this material shall need to be accepted. More than that, the reports given by the Central Revenue Laboratory, New Delhi without semblance of doubt opines on the sample being the GTL Light Paraffin and not the Diesel Oil nor the Automotive Diesel Oil nor Light Diesel Oil. More than that, the reports given by the Central Revenue Laboratory, New Delhi without semblance of doubt opines on the sample being the GTL Light Paraffin and not the Diesel Oil nor the Automotive Diesel Oil nor Light Diesel Oil. That being the case, the clearance of the balance quantity of 1360 MTs and as per the directions issued by this Court in the case of M/s. Alka Chemical Private Limited where also the issue was whether the sample was Light Diesel Oil or not. We deem it appropriate to follow the same by permitting the release of the seized quantity of goods 1360 MTs GTL Light Paraffin stored in Tank Nos. 57, 58 and 117 and 1366.83 MTs GTL Light Paraffin stored in Tank Nos. 57, 58 with respondent No. 4. This balance quantity of goods being 1360 MTs and 1366.83 MTs of GTL Light Paraffin are released on the writ applicant furnishing an appropriate undertaking to the Commissioner, Customs to the effect that the petitioner will cooperate with the inquiry. The inquiry shall proceed further as the importer has executed bond while getting the goods released. 13. This decision in no manner will curtail the rights of the respondent in carrying out the inquiry in relation to the import goods. It is also further directed that the petitioner shall cooperate at every stage. The petitioner has also ensured to give an End Use Certificate, to be submitted within a period of two weeks from the date of receipt of a copy of this order. With regard to the storage charges, the representation is permitted to be made to the respondent No. 4, which shall consider the same bearing in mind overall circumstances. 14. The request on the part of the respondent to insist on the bank guarantee is not to be acceded to considering the case of M/s. Gujarat Ambuja, in which, even no action has been initiated. The Court has already directed the petitioner to give an undertaking (before this Court) as well as furnish bond (before the Commissioner) which they are ready to furnish where its total asset can be declared by the petitioner. We have also noticed that the company is operating in the field from the year 1987. 15. With the above directions, this petition is disposed of. 16. We have also noticed that the company is operating in the field from the year 1987. 15. With the above directions, this petition is disposed of. 16. Over and above the regular mode of service, direct service through speed post is also permitted.