https://www.taxtmi.com/circulars?id=59917 Opportunity for re-testing of imported goods is a trade facilitation measure: importers may request a second test in writing within ten days of receiving the first test result; Customs must promptly communicate test reports. If granted, the Additional/Joint Commissioner shall name in writing the laboratory for the re-test, using remnants or duplicate sealed samples in Customs custody; fresh sampling requires the importer's presence. The competent authority shall consider re-test results without prejudice to the first test, record written reasons when relying on either result, and may order a further re-test only when necessary and the consignment remains under Customs control. en-us Thu, 20 Jul 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59917 Opportunity for re-testing of imported goods is a trade facilitation measure: importers may request a second test in writing within ten days of receiving the first test result; Customs must promptly communicate test reports. If granted, the Additional/Joint Commissioner shall name in writing the laboratory for the re-test, using remnants or duplicate sealed samples in Customs custody; fresh sampling requires the importer's presence. The competent authority shall consider re-test results without prejudice to the first test, record written reasons when relying on either result, and may order a further re-test only when necessary and the consignment remains under Customs control. Circulars Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59917