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    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
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      Exporters may voluntarily obtain test reports from...

      Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.

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      CustomsJuly 17, 2026Circulars
      Exporters may voluntarily obtain test reports from NABL-accredited laboratories, Export Promotion Council-recognised laboratories or other recognised agencies to meet destination-country regulatory requirements. Where such reports are submitted and no risk-based intervention or intelligence exists, the proper officer must consider them without mandatorily referring samples to CRCL, reducing duplicate testing. Where risk-based intervention or intelligence applies, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue. Procedures for testing import consignments remain unchanged.

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      ActsIncome Tax