GASTRADE INTERNATIONAL v. COMMISSIONER OF CUSTOMS, KANDLA
The Supreme Court addressed whether imported goods should be classified as Base Oil or High-Speed Diesel (HSD), focusing on the correct application of customs classification rules and expert evidence.
Case Details
- Case Name: GASTRADE INTERNATIONAL v. COMMISSIONER OF CUSTOMS, KANDLA
- Citation: 2025 INSC 411. (Supreme Court of India)
- Decision Date: 28-03-2025
- List of Acts: The Customs Act, 1962; Customs Tariff Act, 1975; The Petroleum Act, 1934; Indian Evidence Act, 1872; General Principles of Law