https://www.taxtmi.com/caselaws?id=276500 A dispute over the test report for imported goods and the validity of the earlier sample led the HC to treat the existing material as insufficient to resolve the controversy. Because the department was willing to have the remnants re-tested and the petitioner also challenged the sampling process, the Court directed that a fresh homogeneous representative sample be drawn and sent for analysis. The sampling and re-analysis were to be carried out in the presence of the petitioner's director within one week, and the writ petition was disposed of on that basis. en-us Fri, 31 Oct 2014 00:00:00 +0530 Fri, 04 Jul 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276500 A dispute over the test report for imported goods and the validity of the earlier sample led the HC to treat the existing material as insufficient to resolve the controversy. Because the department was willing to have the remnants re-tested and the petitioner also challenged the sampling process, the Court directed that a fresh homogeneous representative sample be drawn and sent for analysis. The sampling and re-analysis were to be carried out in the presence of the petitioner's director within one week, and the writ petition was disposed of on that basis. Case-Laws Customs Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276500