Sample testing under customs law: prioritise live consignments and permit bond or storage measures to avoid delay. Drawal and testing of import samples under Section 144 determine classification and valuation, with testing at Customs Revenue Laboratory Kandla or approved external government labs. Priority is given to live consignments and testing is targeted to be completed within fifteen days, though external labs may require more time. Importers may seek delivery against Bonds or Bank Guarantees, release of part consignments, or storage without warehousing under Section 49 to avoid demurrage; delays should be escalated to Assistant Commissioners and then Joint/Additional Commissioners.
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.
Sample testing under customs law: prioritise live consignments and permit bond or storage measures to avoid delay.
Drawal and testing of import samples under Section 144 determine classification and valuation, with testing at Customs Revenue Laboratory Kandla or approved external government labs. Priority is given to live consignments and testing is targeted to be completed within fifteen days, though external labs may require more time. Importers may seek delivery against Bonds or Bank Guarantees, release of part consignments, or storage without warehousing under Section 49 to avoid demurrage; delays should be escalated to Assistant Commissioners and then Joint/Additional Commissioners.
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