https://www.taxtmi.com/caselaws?id=423057 The governing re-testing circular generally requires that an importer's request for sample re-testing should not be denied in the ordinary course, and any refusal must rest on reasonable grounds recorded in writing. The denial here did not meet that standard. Because classification and valuation depended on the test result, fresh consideration was required after allowing re-testing of the sample. The matter was therefore remanded to the adjudicating authority for decision afresh after re-testing. en-us Tue, 04 Jan 2022 00:00:00 +0530 Sat, 28 May 2022 09:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423057 The governing re-testing circular generally requires that an importer's request for sample re-testing should not be denied in the ordinary course, and any refusal must rest on reasonable grounds recorded in writing. The denial here did not meet that standard. Because classification and valuation depended on the test result, fresh consideration was required after allowing re-testing of the sample. The matter was therefore remanded to the adjudicating authority for decision afresh after re-testing. Case-Laws Customs Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423057