Re-test of spirit samples requires a timely request and a hearing before refusal by customs administration. An applicant may request re-testing of a spirit sample within fifteen days of receiving the initial test results. The Principal Commissioner or Commissioner of Customs may allow the re-test after considering the stated reasons and circumstances, and it must be conducted by the Chief Chemist, Central Revenues Control Laboratory. The applicant must receive a reasonable opportunity of being heard before a request for re-test is refused.
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.
Re-test of spirit samples requires a timely request and a hearing before refusal by customs administration.
An applicant may request re-testing of a spirit sample within fifteen days of receiving the initial test results. The Principal Commissioner or Commissioner of Customs may allow the re-test after considering the stated reasons and circumstances, and it must be conducted by the Chief Chemist, Central Revenues Control Laboratory. The applicant must receive a reasonable opportunity of being heard before a request for re-test is refused.
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