https://www.taxtmi.com/caselaws?id=442078 Imported food already tested by an FSSAI-accredited laboratory for fitness for human consumption could not be sent for fresh referral testing unless the conditions in the Food Safety and Standards (Import) Regulation, 2017 were strictly met. The Customs authorities had sought further testing for reasons not supported by the regulations, and the communication did not show sufficient reason to believe that the goods posed a serious hazard. On that basis, refusal to grant provisional release under Section 110A of the Customs Act was not legally sustainable, and the Tribunal's order directing provisional release was upheld. en-us Sat, 19 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442078 Imported food already tested by an FSSAI-accredited laboratory for fitness for human consumption could not be sent for fresh referral testing unless the conditions in the Food Safety and Standards (Import) Regulation, 2017 were strictly met. The Customs authorities had sought further testing for reasons not supported by the regulations, and the communication did not show sufficient reason to believe that the goods posed a serious hazard. On that basis, refusal to grant provisional release under Section 110A of the Customs Act was not legally sustainable, and the Tribunal's order directing provisional release was upheld. Case-Laws Customs Sat, 19 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442078