Test report validity streamlining enables final assessment of Bills of Entry and reduces provisional assessment for identical imported goods. Import assessment of goods covered by prescribed test reports is streamlined by treating a valid test report issued by CRCL or other accredited laboratories as valid for six months for identical goods matching grade, specifications, country of origin and supplier. Where such a report is available and not older than six months, Bills of Entry are to be assessed finally and provisional assessment is not to be made solely because a fresh report is unavailable. The procedure does not apply where Partner Government Agencies themselves 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.
Test report validity streamlining enables final assessment of Bills of Entry and reduces provisional assessment for identical imported goods.
Import assessment of goods covered by prescribed test reports is streamlined by treating a valid test report issued by CRCL or other accredited laboratories as valid for six months for identical goods matching grade, specifications, country of origin and supplier. Where such a report is available and not older than six months, Bills of Entry are to be assessed finally and provisional assessment is not to be made solely because a fresh report is unavailable. The procedure does not apply where Partner Government Agencies themselves draw the sample.
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