Sample testing procedure: Customs lab prioritization for import and export samples, test-report monitoring and retention controls. Framework mandates Assessing Officers to requisition samples via a Test Memo logged in a Sample Test Register; duplicate representative samples are drawn in the presence of the importer's/agent's representative, labelled and sealed, one set retained by the Central Sample Cell and the other forwarded-preferably to the Kandla Customs laboratory-for testing. The Central Sample Cell collects and reconciles test reports, monitors outstanding reports, coordinates with outside and allied laboratories, and implements retention and disposal rules including extended retention where provisional assessment or investigation applies.
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Provisions expressly mentioned in the judgment/order text.
Sample testing procedure: Customs lab prioritization for import and export samples, test-report monitoring and retention controls.
Framework mandates Assessing Officers to requisition samples via a Test Memo logged in a Sample Test Register; duplicate representative samples are drawn in the presence of the importer's/agent's representative, labelled and sealed, one set retained by the Central Sample Cell and the other forwarded-preferably to the Kandla Customs laboratory-for testing. The Central Sample Cell collects and reconciles test reports, monitors outstanding reports, coordinates with outside and allied laboratories, and implements retention and disposal rules including extended retention where provisional assessment or investigation applies.
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