https://www.taxtmi.com/circulars?id=60246 Guidelines require Customs to communicate all test results promptly, allow written re-test requests to the Additional/Joint Commissioner with officer discretion for unavoidable delays, and mandate that authorised re-tests be referred in writing to specified laboratories with appropriate facilities. Re-tests must use remnants or duplicate sealed representative samples held by Customs, marked for priority processing; fresh sampling requires importer presence. Competent authorities must consider re-test results alongside the first test, record reasons when relying on either result, and may order an additional re-test only when necessary. Re-testing is a trade facilitation measure generally to be permitted, with occasional denials to be recorded in writing. en-us Sat, 19 Aug 2017 00:00:00 +0530 Tue, 19 Mar 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60246 Guidelines require Customs to communicate all test results promptly, allow written re-test requests to the Additional/Joint Commissioner with officer discretion for unavoidable delays, and mandate that authorised re-tests be referred in writing to specified laboratories with appropriate facilities. Re-tests must use remnants or duplicate sealed representative samples held by Customs, marked for priority processing; fresh sampling requires importer presence. Competent authorities must consider re-test results alongside the first test, record reasons when relying on either result, and may order an additional re-test only when necessary. Re-testing is a trade facilitation measure generally to be permitted, with occasional denials to be recorded in writing. Circulars Customs Sat, 19 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60246