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        Case ID :

        2025 (6) TMI 1024 - AT - Customs

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        Prescribed sampling procedure requires fresh drawal and re-testing when timely challenge is made and goods remain available Where sampling is challenged within the stipulated period and the goods remain available, re-drawal of the sample and re-testing should be permitted to ...
                        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.

                              Prescribed sampling procedure requires fresh drawal and re-testing when timely challenge is made and goods remain available

                              Where sampling is challenged within the stipulated period and the goods remain available, re-drawal of the sample and re-testing should be permitted to ensure compliance with the prescribed sampling methodology. The text applies the principle that sampling must follow the prescribed procedure so the laboratory report reflects a proper, representative, and reliable sample. It further notes that fresh drawal and retesting can also protect the department's interests by ensuring examination at the proper laboratory in the proper manner. On that basis, the appellant was entitled to fresh sampling and re-testing before the designated laboratory.




                              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.


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                              ActsIncome Tax
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