Sample testing to accredited outside laboratories authorised, with specified sampling procedures and warehousing option for delays. Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample.
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 to accredited outside laboratories authorised, with specified sampling procedures and warehousing option for delays.
Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
