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        Detailed guidelines for re-testing of samples- reg

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        Right to second laboratory test enables importer-requested re-testing with specified procedural safeguards and considered reliance on results. Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result.
                        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.

                              Right to second laboratory test enables importer-requested re-testing with specified procedural safeguards and considered reliance on results.

                              Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result.





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                              ActsIncome Tax
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