https://www.taxtmi.com/caselaws?id=760766 Imported goods could not be validly detained on the basis of a test report that was not supplied to the importer, because fairness requires disclosure of the report before detention is sustained. The record also failed to show that the sample had been tested by a laboratory recognised under the governing customs circular and applicable laboratory requirements, so the detention lacked procedural support. The goods were ordered to be released, subject to payment of customs duty and other applicable charges if not already paid. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760766 Imported goods could not be validly detained on the basis of a test report that was not supplied to the importer, because fairness requires disclosure of the report before detention is sustained. The record also failed to show that the sample had been tested by a laboratory recognised under the governing customs circular and applicable laboratory requirements, so the detention lacked procedural support. The goods were ordered to be released, subject to payment of customs duty and other applicable charges if not already paid. Case-Laws Customs Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760766