IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12944 of 2025 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 ✔

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APARAJITA ENERGY PRIVATE LIMITED Versus UNION OF INDIA, MINISTRY OF FINANCE & ORS.

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Appearance:

MR MIHIR JOSHI, SENIOR ADVOCATE WITH MR KUNAL NANAVATI WITH MR KAUSTUBH SHRIVASTAV FOR NANAVATI ASSOCIATES(1375) for the Petitioner(s) No. 1 MR ANURAG OJHA, SENIOR STANDING COUNSEL FOR MR PRADIP D BHATE(1523) for the Respondent(s) No. 1,3 MR CB GUPTA(1685) for the Respondent(s) No. 2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/12/2025

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.

1. The present petition has been filed seeking, the following relief:

“8(CC). To quash and set aside the seizure memo date 01.10.2025 and further be pleased to direct the respondent authorities to forthwith release the validly imported bulk liquid cargo of distillate Fuel Oil SRFO presently stored in Customs Bonded Storage Tanks No. T-306 of M/s. Aegis Vopak Terminal Limited as well as in tank no. T-106 & T-112 of M/s. Gulf Petrochem India Pvt. Ltd. In connection with the Bills of Entry no. 4004388 and 4004389, both dated (Annexure 20.08.2025 A Colly) and further be pleased to pass all other consequential and effective orders in that regard in the interest of justice;”

2. The petitioner is involved in trading of industrial oil and other allied pursuits and is engaged in importing bulk liquid cargo being Distillate Fuel Oil SRFO in various quantities from tank vessel vide Bill of Entry Nos.4004388 and 4004389 dated 20.08.2025 at Pipavav Port, Amreli (Gujarat). The petitioner also has valid documents showing genuineness of the material imported issued by the company from which it had purchased the material i.e. Oceanic Oil Power FZC.

3. The Custom authority collected the samples from the said imported bulk oil cargo for the purpose of chemical examination and issued Test Memo No.168/2025-26 dated 25.08.2025. The samples were sent to the Central Revenues Control Laboratory (CRCL) at Vadodara for analysis of the material. The Test Report No.RCL/PIP/IMP/3134 opined that the samples under reference meets the requirements of Distillate Marine Fuel as per IS

16731:2019.

4. Thereafter, the material was transferred and stored in customs bonded tank being Tank No. T- 306 of M/s. Aegis Vopak Terminal Limited and Tank Nos.T-106 and T-112 of Gulf Petrochem India Pvt. Ltd. On 01.09.2025, such tanks were placed under investigation for the alleged mis-declaration, and the officers of the Directorate of Revenue Intelligence (DRI), Delhi Zonal Unit, recorded panchnama and drew representative samples in triplicate in the presence of the petitioner’ representatives, customs brokers, and independent surveyors for further testing and analysis. On completion of the sample collection process, the cargo was detained under Section 110 of the Customs Act, 1962 on the information of possible mis-declaration, vide a Detention Memo dated

01.09.2025.

5. It is the case of the petitioner that despite completion of discharge operations, as well as drawal of test samples, and despite there being Public Notice No.76/2020 issued by the New Customs House, Mumbai as well as Public Notice No.14/2017 issued by the Office of the Commissioner of Customs, Kandla, the Customs authorities have neither released the cargo nor furnished any test results of the samples drawn on 01.09.2025. It appears that during the pendency of the writ petition, the Test Report dated 30.09.2025 was declared, and th