https://www.taxtmi.com/circulars?id=55458 Drawal and testing of import samples under Section 144 determine classification and valuation, with testing at Customs Revenue Laboratory Kandla or approved external government labs. Priority is given to live consignments and testing is targeted to be completed within fifteen days, though external labs may require more time. Importers may seek delivery against Bonds or Bank Guarantees, release of part consignments, or storage without warehousing under Section 49 to avoid demurrage; delays should be escalated to Assistant Commissioners and then Joint/Additional Commissioners. en-us Thu, 24 May 2007 00:00:00 +0530 Thu, 22 Dec 2016 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55458 Drawal and testing of import samples under Section 144 determine classification and valuation, with testing at Customs Revenue Laboratory Kandla or approved external government labs. Priority is given to live consignments and testing is targeted to be completed within fifteen days, though external labs may require more time. Importers may seek delivery against Bonds or Bank Guarantees, release of part consignments, or storage without warehousing under Section 49 to avoid demurrage; delays should be escalated to Assistant Commissioners and then Joint/Additional Commissioners. Circulars Customs Thu, 24 May 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55458