Judgment briefs
Supreme Court of India

Gastrade International v. Commissioner of Customs, Kandla

Customs Act, 1962

Disposed of
Court
Supreme Court of India
Decided
28 Mar 2025
Citation
[2025] 3 S.C.R. 1350
Case no.
CIVIL APPEAL No. 4475/2025
Bench
B.v. Nagarathna, N Kotiswar Singh

Issue for consideration

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.

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