COMMON ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

RULE. Learned advocates waive service of notice of rule for and on behalf of the respective respondents.

The additional affidavit filed by respondent No.3 as well as the additional affidavit filed by petitioner No.3 of SCA No.12493 of 2025 are ordered to be taken on record.

Since similar issue is involved, the matters are heard and decided together however, initial facts are taken from SCA No.12943 of 2025.

1. The present petitions have been filed seeking, more or less, the following similar relief:

“2A. The petitioners challenges the seizure memo dated 01.10.2025, issued by the Intelligence Officer, DRI, wherein it has been stated that the test report in respect of sample drawn from the imported goods reveals that the sample does meet the requirements of Distillate Oil as per IS 16731:2019.”

2. On the basis of the said report, the Distillate Oil has also been seized, and accordingly, they are praying for directions to set aside the action of the respondent authorities in detaining the imported bulk liquid cargo oil.

3. The petitioners are involved in trading of industrial oil and other allied pursuits and are engaged in impo