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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to take samples: customs officers may sample goods for examination and may restore or dispose unclaimed samples.</h1> Section 144 empowers the proper officer to take samples of goods at entry, clearance, or while in the customs area in the presence of the owner for examination, testing, valuation or other Act purposes; samples should be restored to the owner if practicable, but unclaimed samples after three months may be disposed of as directed by the Commissioner or Principal Commissioner of Customs; samples consumed or destroyed during testing are not chargeable to duty.

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