https://www.taxtmi.com/caselaws?id=778284 Re-testing of imported goods under the governing Public Notice, treated as a trade facilitation measure, should ordinarily be allowed, and refusal requires reasonable grounds recorded in writing. On the facts, no convincing basis was shown to deny fresh sampling, so the petitioner was entitled to re-testing by drawal of fresh samples from the seized goods. Once sampling was undertaken, and the prescribed bank guarantees and bonds had been furnished, there was no principled reason to refuse provisional release if the applicable requirements were met. The petitioner was therefore permitted to pursue provisional release in accordance with the relevant conditions. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778284 Re-testing of imported goods under the governing Public Notice, treated as a trade facilitation measure, should ordinarily be allowed, and refusal requires reasonable grounds recorded in writing. On the facts, no convincing basis was shown to deny fresh sampling, so the petitioner was entitled to re-testing by drawal of fresh samples from the seized goods. Once sampling was undertaken, and the prescribed bank guarantees and bonds had been furnished, there was no principled reason to refuse provisional release if the applicable requirements were met. The petitioner was therefore permitted to pursue provisional release in accordance with the relevant conditions. Case-Laws Customs Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778284