https://www.taxtmi.com/article/detailed?id=16104 Section 144 of the Customs Act, 1962 permits sampling of goods for examination, testing, valuation, or other statutory purposes only in the presence of the owner, and the sample may be restored or disposed of according to the Act. The discussion stresses that samples drawn in breach of this requirement are not authentic samples and cannot be relied on for seizure action. In the referenced dispute, conflicting laboratory reports and non-compliant sampling raised questions on reliability, leading to the view that the Department had not shown any valid authority to take samples in the absence of the importer. en-us Mon, 30 Mar 2026 08:48:48 +0530 Mon, 30 Mar 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16104 Section 144 of the Customs Act, 1962 permits sampling of goods for examination, testing, valuation, or other statutory purposes only in the presence of the owner, and the sample may be restored or disposed of according to the Act. The discussion stresses that samples drawn in breach of this requirement are not authentic samples and cannot be relied on for seizure action. In the referenced dispute, conflicting laboratory reports and non-compliant sampling raised questions on reliability, leading to the view that the Department had not shown any valid authority to take samples in the absence of the importer. Articles Customs - Import - Export - SEZ Mon, 30 Mar 2026 08:48:48 +0530 https://www.taxtmi.com/article/detailed?id=16104