Supreme Court · 2025 INSC 411 · Decided 28 March 2025
Gastrade International v. Commissioner of Customs, Kandla
- Court
- Supreme Court of India
- Citation
- 2025 INSC 411 · [2025] 3 S.C.R. 1350
- Case number
- CIVIL APPEAL No. 4475/2025
- Decided
- 28 March 2025
- Bench
- B.V. NAGARATHNA, N KOTISWAR SINGH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 45, 3; Customs Act Section 111(d)
Headnote
Whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) determined by the Customs Authorities, which is contested by the appellants. The High Court had concluded that the Customs Authority had been able imported product is HSD by applying the test of preponderance of probability. Whether the High Court was justified, by applying the test of preponderance of probability and concluding that the substance in question is HSD. Customs Act, 1962 - ss.111(d) and (m), 112 (a)
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