https://www.taxtmi.com/circulars?id=55937 Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result. en-us Tue, 18 Jul 2017 00:00:00 +0530 Wed, 19 Jul 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55937 Opportunity for a second laboratory test is provided as a trade facilitation measure for import consignments where initial sample testing yields adverse or disputed results, subject to procedural safeguards. An importer must request re-testing in writing to the Additional/Joint Commissioner within ten days of receiving the first test result. Re-tests must use the remnants of the original tested sample or duplicate sealed representative samples in Customs custody; fresh sampling may be done in the presence of the importer only while the consignment remains under Customs control. The competent authority shall consider both test results and, if they conflict, specify in writing the reasons for relying on either result. Circulars Customs Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55937