FSL-10 PTE LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The matter was taken up for further hearing today. We 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 31 st 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

(3.) It is pertinent to note that the writ applicants are here before this Court as their vessel has been detained. The goods have already been released of a bond executed by the importer. The importer has already furnished a bank guarantee of the amount equivalent to the value of the goods.