https://www.taxtmi.com/circulars?id=59585 Procedure for re-testing of import samples: Customs must communicate initial test results; written requests for a second test go to the Additional/Joint Commissioner within ten days. The officer must specify an appropriate laboratory. Re-tests shall use remnants or duplicate sealed samples in Customs custody and be marked for immediate processing; fresh sampling requires the importer's presence. Re-testing is allowed while the consignment remains under Customs control when representativeness is disputed. The competent authority may rely on either test with written reasons, consider re-test results without prejudice, and may order a further re-test in limited cases; re-testing may be denied only for recorded reasonable grounds. en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 13 Feb 2019 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59585 Procedure for re-testing of import samples: Customs must communicate initial test results; written requests for a second test go to the Additional/Joint Commissioner within ten days. The officer must specify an appropriate laboratory. Re-tests shall use remnants or duplicate sealed samples in Customs custody and be marked for immediate processing; fresh sampling requires the importer's presence. Re-testing is allowed while the consignment remains under Customs control when representativeness is disputed. The competent authority may rely on either test with written reasons, consider re-test results without prejudice, and may order a further re-test in limited cases; re-testing may be denied only for recorded reasonable grounds. Circulars Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59585