https://www.taxtmi.com/caselaws?id=390827 Sampling under Section 144 of the Customs Act, 1962 is confined to the stage of entry, clearance, or passage through the customs area, so fresh samples could not be taken from the importer's premises after the goods had been cleared; that challenge succeeded. The show cause notice also lapsed because adjudication was not completed within the prescribed period and no valid extension was obtained under the relevant provisions; this issue too was decided for the petitioner. The impugned notice was therefore quashed. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390827 Sampling under Section 144 of the Customs Act, 1962 is confined to the stage of entry, clearance, or passage through the customs area, so fresh samples could not be taken from the importer's premises after the goods had been cleared; that challenge succeeded. The show cause notice also lapsed because adjudication was not completed within the prescribed period and no valid extension was obtained under the relevant provisions; this issue too was decided for the petitioner. The impugned notice was therefore quashed. Case-Laws Customs Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390827