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        Case ID :

        2009 (10) TMI 477 - HC - Customs

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        Retesting of seized sample and supply of analysis report allowed on payment of prescribed fee An importer sought retesting of a seized food sample by the Central Food Laboratory from the sample already held by customs and requested a copy of the ...
                        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.

                              Retesting of seized sample and supply of analysis report allowed on payment of prescribed fee

                              An importer sought retesting of a seized food sample by the Central Food Laboratory from the sample already held by customs and requested a copy of the analysis report. The dispute was resolved on the parties' agreed position: the respondent accepted that the available sample could be sent for retesting on payment of the prescribed fee, and the petitioner raised no objection. The Court directed retesting of the existing sample and furnishing of the analysis report to the importer, consistent with the administrative instruction relied on by the respondent.




                              Issues: Whether the importer was entitled to retesting of the seized sample by the Central Food Laboratory from the sample available with the customs authorities and to receive the analysis report.

                              Analysis: The dispute stood resolved on the basis of the agreed stand of both sides. The respondent accepted that the sample already available with it could be sent for retesting to the Central Food Laboratory on payment of the prescribed fee. The request was consistent with the administrative instruction referred to by the respondent and the petitioner did not object to that course. The Court therefore directed retesting of the existing sample and furnishing of the report to the petitioner.

                              Conclusion: The importer was held entitled to retesting of the available sample and to a copy of the analysis report, on payment of the prescribed fee.


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                              ActsIncome Tax
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