Re-testing of samples: administrative procedure permits written re-test requests and specified laboratory referral for priority sample analysis. Guidelines require Customs to communicate all test results promptly, allow written re-test requests to the Additional/Joint Commissioner with officer discretion for unavoidable delays, and mandate that authorised re-tests be referred in writing to specified laboratories with appropriate facilities. Re-tests must use remnants or duplicate sealed representative samples held by Customs, marked for priority processing; fresh sampling requires importer presence. Competent authorities must consider re-test results alongside the first test, record reasons when relying on either result, and may order an additional re-test only when necessary. Re-testing is a trade facilitation measure generally to be permitted, with occasional denials to be recorded in writing.
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.
Re-testing of samples: administrative procedure permits written re-test requests and specified laboratory referral for priority sample analysis.
Guidelines require Customs to communicate all test results promptly, allow written re-test requests to the Additional/Joint Commissioner with officer discretion for unavoidable delays, and mandate that authorised re-tests be referred in writing to specified laboratories with appropriate facilities. Re-tests must use remnants or duplicate sealed representative samples held by Customs, marked for priority processing; fresh sampling requires importer presence. Competent authorities must consider re-test results alongside the first test, record reasons when relying on either result, and may order an additional re-test only when necessary. Re-testing is a trade facilitation measure generally to be permitted, with occasional denials to be recorded in writing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
