Penetrating Oil Not Diesel Without Proof; CESTAT Set Aside Higher Duty Demand

Auto Stores (India) Vs Commissioner of Customs (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal allowed eight identical appeals filed by importers against common orders passed by the Commissioner of Customs (Appeals), Mumbai-II, which had confirmed reclassification, enhancement of valuation, confiscation, redemption fine, and penalties in respect of imported goods described as “penetrating oil-60.” The appeals arose from a single intelligence-based action by the R&I Division of Customs, Mumbai, leading to seizure of live consignments on 01.02.2024 and Orders-in-Or...