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of <h1>Customs Act Sec 144: Officers Can Take Goods Samples for Testing; Uncollected Samples May Be Disposed After 3 Months.</h1> Section 144 of the Customs Act, 1962 grants the proper officer the authority to take samples of goods during entry, clearance, or while goods are in the customs area, for examination, testing, valuation, or other purposes under the Act. Once the purpose is fulfilled, the sample should be returned to the owner if possible. If the owner does not collect the sample within three months, it may be disposed of as directed by the Principal Commissioner or Commissioner of Customs. No duty is charged on samples consumed or destroyed during testing or examination.
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