Customs sampling powers govern examination, retention, disposal, and duty exemption for goods samples during testing.

The proper officer may take samples of goods in the presence of the owner for examination, testing, valuation, or other purposes under the Customs Act, and such samples should, where practicable, be restored to the owner after use. If the owner does not take delivery within three months, the sample may be disposed of as directed by the Principal Commissioner of Customs or Commissioner of Customs. No duty is chargeable on a sample consumed or destroyed during testing or examination.

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