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2022 (4) TMI 1261 - HC - CustomsRelease of vessel - Classification of imported goods - GTL Light Paraffin - The goods have already been released of a bond executed by the importer. - whether the subject goods is in the form of Liquid Paraffin or Light Diesel Oil? - report of the CRCL, rejected by DRI - HELD THAT:- The writ applicants are the owners of the vessel. It is noted that the goods have already been released. As two reports now on record of two different laboratories, further detention of the vessel, need not be allowed. At least, the vessel needs to be released on the writ applicant furnishing an appropriate undertaking to the Commissioner (Customs) to the effect that the writ applicants shall cooperate in the inquiry till the last. The inquiry has otherwise also to proceed further as the importer has also executed a bond while getting the good released and has already furnished a bank guarantee of the amount equivalent to the value of the goods. This writ application is disposed off directing the Commissioner (Customs), Kandla, to release the vessel after obtaining the undertaking.
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