https://www.taxtmi.com/caselaws?id=182305 Where conflicting laboratory reports exist on the hazardous or non-toxic character of imported goods, a fresh sample may be drawn and tested by an independent laboratory established by the Central Government under the Environment (Protection) Act, 1986. The court noted that one report from the Central Revenue Control Laboratory and another from the consignor's country were contradictory, so a third test was necessary to obtain a reliable determination before the goods were finally treated as hazardous or toxic. The sample was to be collected in the presence of the importer or its authorised representative, and the importer was directed to bear the testing cost. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 07 May 2016 10:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182305 Where conflicting laboratory reports exist on the hazardous or non-toxic character of imported goods, a fresh sample may be drawn and tested by an independent laboratory established by the Central Government under the Environment (Protection) Act, 1986. The court noted that one report from the Central Revenue Control Laboratory and another from the consignor's country were contradictory, so a third test was necessary to obtain a reliable determination before the goods were finally treated as hazardous or toxic. The sample was to be collected in the presence of the importer or its authorised representative, and the importer was directed to bear the testing cost. Case-Laws Customs Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182305