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        Case ID :

        2015 (7) TMI 1136 - AT - Customs

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        Consensual sampling directions clarified laboratory accreditation for product testing rather than each individual parameter. Consensual procedural directions were issued for fresh drawal of seized samples in the presence of both sides and for their dispatch to the identified ...
                        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.

                              Consensual sampling directions clarified laboratory accreditation for product testing rather than each individual parameter.

                              Consensual procedural directions were issued for fresh drawal of seized samples in the presence of both sides and for their dispatch to the identified laboratory for analysis. The Tribunal treated the accreditation requirement as relating to product testing as per the applicable standards, rather than to each individual testing parameter, and proceeded on that basis. Testing was to be completed within a fixed time, with the cost of analysis borne by the applicant. No substantive customs liability was adjudicated; the proceeding was disposed of through agreed sampling and laboratory testing directions.




                              Issues: Whether the seized samples should be drawn in the presence of both sides and sent for laboratory analysis, and whether the laboratory accreditation requirement applied to testing the product as a whole or to each individual parameter.

                              Analysis: The order records consent of both sides for fresh drawal of samples and their testing by the identified laboratory. It also notes the laboratory's response that it was not accredited for testing the stated parameters, and proceeds on the basis that the Ministry accreditation is for product testing as per standards and not for each individual parameter. The Tribunal therefore issued directions for drawal of samples in the presence of both sides, dispatch for analysis, completion of testing within a fixed time, and bearing of analysis cost by the applicant.

                              Conclusion: The samples were directed to be drawn afresh in the presence of both sides and sent for testing to the laboratory, with the cost of analysis to be borne by the applicant.

                              Final Conclusion: The proceeding was disposed of by issuing consensual procedural directions for sampling and laboratory analysis, without adjudicating any substantive customs liability.

                              Ratio Decidendi: Where parties consent, the Tribunal may direct fresh sampling and testing through an identified laboratory by treating accreditation as relating to product testing rather than each individual parameter.


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                              ActsIncome Tax
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