https://www.taxtmi.com/circulars?id=56084 Re-testing of import samples is available on written request within ten days; the Additional/Joint Commissioner specifies an appropriate laboratory and re-tests must use original remnants or duplicate sealed samples in Customs custody, with fresh sampling only in the presence of the importer. The Competent Authority considers re-test results alongside the first test, records reasons in writing when relying on either result, and may order a further re-test in appropriate cases while consignments remain under Customs control. Re-testing is ordinarily permitted but may be denied on reasonable recorded grounds. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56084 Re-testing of import samples is available on written request within ten days; the Additional/Joint Commissioner specifies an appropriate laboratory and re-tests must use original remnants or duplicate sealed samples in Customs custody, with fresh sampling only in the presence of the importer. The Competent Authority considers re-test results alongside the first test, records reasons in writing when relying on either result, and may order a further re-test in appropriate cases while consignments remain under Customs control. Re-testing is ordinarily permitted but may be denied on reasonable recorded grounds. Circulars Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56084