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2014 (1) TMI 382 - AT - CustomsDemand of duty - Import/re-import of HSD - the ship which sailed had to be called back on report of independent agency, that the ship tank No. 1C, 3C and 7C was having diesel which was contaminated and not acceptable to the purchaser; the goods were unloaded from these 3 tanks and taken to the refinery for purification - whether the appellant is liable to pay additional customs duty of ₹ 2 per ltr which is levied on imported HSD by the Finance Act 1996. Held that:- marketing of goods which do not conform to standards; are to be considered as not goods; marketing of the same is in violation of laws - if the chemical analysis does not establish that the impugned products were as is sought to be; the adjudicating authority/first appellate authority can not introduce his own theory to categorize it as the same, is being done - The products which were re-imported have the specifications of flash point of 34.5°C as against the minimum requirement of 35°C, such a difference can not be considered as minor variation and the demand for additional customs duty of ₹ 2 per ltr is not sustainable - Decided in favour of assessee.
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