IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16799 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1239 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 1355 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 1356 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 1357 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 1375 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 1542 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/-

and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/-

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Approved for Reporting Yes No a =============================================

DEEP INTERNATIONAL & ANR.

Versus UNION OF INDIA & ORS.

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Appearance IN R/SPECIAL CIVIL APPLICATION NO.16799 of 2025 :

MR SHALIN MEHTA, SENIOR ADVOCATE with JEET Y RAJYAGURU(8039) for the Petitioner(s) No. 1,2 MR N. VENKATARAMAN, ADDITIONAL SOLICITOR GENERAL WITH MR UTKARSH R SHARMA(6157) for the Respondent(s) No. 1,2 TIRTH NAYAK(8563) for the Respondent(s) No. 3 IN R/SPECIAL CIVIL APPLICATION NOS.1239 of 2026 :

MR KUNAL NANAVATI AND MR KAUSTUBH SHRIVASTAV FOR THE PETITIONER(s)

IN R/SPECIAL CIVIL APPLICATION NOS.1355 of 2026, 1356 of 2026, 1357 of 2026 & 1375 of 2026 :

MR CHIRAG SHETTY, MR AMIT LADDHA, With MR HARDIK P MODH, ADVOCATES for the PETITIONERS IN R/SPECIAL CIVIL APPLICATION NOS. 1542 of 2026 :

MR S.N. SOPARKAR, SENIOR ADVOCATE with MR ANURAG V AGRAWAL, AND MR DEVENDRA HARNESHA, ADVOCATES for the PETITIONER MR PRADIP D BHATE(1523) for the Respondent(s) No. 1 MR N. VENKATARAMAN, ADDL. SOLICITOR GENERAL WITH MR UTKARSH R SHARMA(6157) for the Respondent(s) No. 2,3 =============================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/03/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Since common question of law and facts arise, the matters are taken up for hearing and are being decided by this common judgment and order.

2. In all these writ petitions, the petitioners-importers, who have purchased / imported industrial oil, have challenged the action of the Directorate of Revenue Intelligence (for short, “DRI”) seizing the goods by issuing seizure memos under Section 110 of the Customs Act, 1962.

3. The writ petition being Special Civil Application No.16799 of 2025 is taken up as the lead matter.

4. The fate of the respective writ petitions hinges on the Test Reports of the samples of the commodity/industrial oil, which were initially sent to the Central Revenues Control Laboratory, Visakhapatnam (for short, “CRCL”) and thereafter sent to Mangalore Refinery and Petrochemicals Limited (for short, “MRPL”). Prior to sending the samples to these laboratories, the samples were tested at private laboratory at Kandla by the petitioners and the report was in their favour.

5. It is the case of the petitioners that the action of the respondents in seizing the industrial oil is illegal and that the commodity/consignment is required to be released in view of the decision of the Supreme Court in the case of Gastrade International vs. Commissioner of Customs, Kandla, 2025 INSC

411.

SUBMISSIONS ON BEHALF OF THE IMPORTERS:

6. Learned Senior Advocate Mr.S.N.Soparkar and learned Senior Advocate Mr.Shalin Mehta, appearing for the respective petitioners, at the outset, have pointed out the Test Report dated 11.11.2025 issued by CRCL, Visakhapatnam, and has submitted that the report nowhere mentions that the sample in question of the industrial oil (CTH 27101990) is High-Speed Diesel (HFHSD) [IS 16861:2018] or ADF [IS 1460:2025], i.e.

Automotive Diesel Fuel.

7. It is submitted that upon arrival of the consignment at Mundra Port, the importer, with utmost caution, got the sample tested in private laboratories at Kachchh, which did not report any adverse findings. It is further submitted that the DRI collected samples and sent them to the Visakhapatnam Laboratory, which issued the Test Report as mentioned hereinabo