https://www.taxtmi.com/circulars?id=56105 Re-testing of import samples is available as a trade facilitation measure; all test results must be communicated to the importer. Written re-test requests should be made to the Additional/Joint Commissioner within the prescribed period, with allowance for unavoidable delay. When granted, the officer must name a suitable laboratory in writing and ensure facilities exist. Re-tests use remnants or duplicate sealed samples in customs custody, or fresh samples drawn in the presence of the importer. The competent authority considers both tests, records reasons when relying on one over the other, and may order a further re-test if the consignment remains under customs control. en-us Fri, 04 Aug 2017 00:00:00 +0530 Wed, 06 Sep 2017 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56105 Re-testing of import samples is available as a trade facilitation measure; all test results must be communicated to the importer. Written re-test requests should be made to the Additional/Joint Commissioner within the prescribed period, with allowance for unavoidable delay. When granted, the officer must name a suitable laboratory in writing and ensure facilities exist. Re-tests use remnants or duplicate sealed samples in customs custody, or fresh samples drawn in the presence of the importer. The competent authority considers both tests, records reasons when relying on one over the other, and may order a further re-test if the consignment remains under customs control. Circulars Customs Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56105