As per the case facts, appellants imported goods declared as "Base Oil SN 50," but intelligence reports led customs authorities to classify them as High Speed Diesel (HSD), a prohibited ... item for private import. The Customs Commissioner ordered confiscation and penalties, a decision reversed by the appellate tribunal but then affirmed again by the High Court, leading to the current appeals. The question arose whether the imported goods should be classified as Base Oil or High Speed Diesel (HSD), which impacts their importability by private entities and potential penalties. Finally, the Supreme Court allowed the appeals, overturning the High Court's decision. The Court emphasized that when authorities set specific classification parameters, they must provide adequate testing facilities for all disputed parameters. To prevent future uncertainties, the respondents were directed to ensure proper laboratory facilities are established within six months for comprehensive testing of all necessary parameters, or at least the essential ones, to correctly apply the "most akin" test. This ensures the established classification parameters are meaningful and enforceable.