Customs sampling dispute: fresh testing ordered in petitioner's presence, with recovery and destruction restrained pending results.

Customs sampling was found prima facie arbitrary where a second sample was drawn after an earlier sample had been found satisfactory, and any further test should have been conducted in the petitioner's presence. A negative report from the Mysore laboratory was treated as unreliable because the test could not lawfully have been carried out there under the applicable sample analysis framework. Given the delay and risk of deterioration, fresh samples were directed to be taken in the presence of the petitioner's representative for examination by the Central Food Laboratory, Kolkata, while the petitioner was protected from recovery action and the goods were kept from destruction pending further orders.

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Issues: Whether the customs authorities' action in drawing and testing samples was prima facie arbitrary and whether the petitioner was entitled to interim protection against payment and destruction of the goods pending fresh sample analysis.

Analysis: The order records a prima facie view that the customs authorities acted arbitrarily in drawing a second sample after the first sample had been found satisfactory, and that, even if intelligence had prompted a further test, it ought to have been drawn in the petitioner's presence. It was also noted that a negative report from the Mysore laboratory could not be relied upon where the test could not have been conducted there under the applicable laboratory and sample analysis regulations. In view of the long delay, the possibility of deterioration of the goods, and the need to ascertain whether the goods were still fit for human consumption, fresh samples were directed to be drawn in the presence of the petitioner's representative for examination by the Central Food Laboratory, Kolkata. Pending such determination, the petitioner was protected from the demand and the goods were safeguarded from destruction.

Conclusion: Interim relief was granted in favour of the petitioner by restraining recovery of the impugned amount and prohibiting destruction of the goods until further orders, while directing fresh sample testing.

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