https://www.taxtmi.com/circulars?id=60458 Re-testing of import samples is authorised as a trade facilitation measure permitting importers to request a second laboratory test within ten days of receiving the first result; the Additional/Joint Commissioner must specify a suitable laboratory in writing. Re-tests shall use remnants of the original sealed sample or duplicate representative sealed samples in Customs custody and be marked "immediate"; fresh sampling, if required, must occur in the presence of the importer or representative when the consignment remains under Customs control. The competent authority shall consider second-test results without prejudice to the first and, if results vary, state in writing which result is relied upon and why; a further re-test may be ordered in limited circumstances. en-us Thu, 10 Aug 2017 00:00:00 +0530 Tue, 02 Apr 2019 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60458 Re-testing of import samples is authorised as a trade facilitation measure permitting importers to request a second laboratory test within ten days of receiving the first result; the Additional/Joint Commissioner must specify a suitable laboratory in writing. Re-tests shall use remnants of the original sealed sample or duplicate representative sealed samples in Customs custody and be marked "immediate"; fresh sampling, if required, must occur in the presence of the importer or representative when the consignment remains under Customs control. The competent authority shall consider second-test results without prejudice to the first and, if results vary, state in writing which result is relied upon and why; a further re-test may be ordered in limited circumstances. Circulars Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60458