Laboratory test report compliance permits the department to proceed and pass further orders in accordance with law.

Following receipt of the Central Revenue Control Laboratory report, the department was allowed to proceed further in accordance with law. The report, filed after testing of the goods pursuant to earlier directions, stated that all items except two samples conformed to the prescribed requirements. An affidavit also confirmed compliance with the testing direction and filing of the report. On that basis, the Court granted permission for the respondent department to take further action and pass orders within the time granted.

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Issues: Whether, after receipt of the test report from the Central Revenue Control Laboratory, the respondent department should be permitted to proceed further in accordance with law.

Analysis: The goods were tested pursuant to earlier directions and the laboratory report was placed before the Court. The report stated that all items except two samples conformed to the prescribed requirements, and the respondent placed an affidavit confirming compliance with the testing direction and the filing of the report.

Conclusion: The respondent department was permitted to take further action and pass orders in accordance with law within the time granted by the Court.

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