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Issues: Whether the appellant was entitled to re-drawal of the sample and re-testing of the goods by the prescribed procedure.
Analysis: The request for re-testing and re-sampling was made within the stipulated period. The goods were still available, and the earlier sampling was required to be examined against the prescribed methodology. The decision relied on the principle that sampling must be carried out strictly in accordance with the prescribed procedure so that the test report reflects a proper and representative sample. In these circumstances, directing a fresh drawal and re-test would also serve the interests of the department by ensuring that the sample is tested in the proper manner and at the proper laboratory.
Conclusion: The appellant was entitled to re-drawal of the sample and re-testing before the designated laboratory after following the prescribed procedure.
Final Conclusion: The appeal succeeded and directions were issued for fresh sampling and re-testing in accordance with the prescribed standards.
Ratio Decidendi: Where sampling is challenged in time and the goods remain available, re-drawal and re-testing should be permitted to ensure compliance with the prescribed sampling methodology and to secure a representative and reliable test result.