https://www.taxtmi.com/caselaws?id=793337 Prescribed sampling under IS 436 is essential to determine imported coal's eligibility for customs exemption benefits. Sampling that does not follow the prescribed method cannot support a legally reliable test report, and the importer's representative's presence does not cure that defect because acquiescence cannot validate an unlawful procedure. Where load-port and laboratory test results materially differ, a justified request for independent re-testing requires consideration, particularly when delayed communication of the laboratory report explains the timing of the request. The exemption benefit remained available because the defective sampling report could not be relied upon and re-testing was warranted. en-us Tue, 02 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793337 Prescribed sampling under IS 436 is essential to determine imported coal's eligibility for customs exemption benefits. Sampling that does not follow the prescribed method cannot support a legally reliable test report, and the importer's representative's presence does not cure that defect because acquiescence cannot validate an unlawful procedure. Where load-port and laboratory test results materially differ, a justified request for independent re-testing requires consideration, particularly when delayed communication of the laboratory report explains the timing of the request. The exemption benefit remained available because the defective sampling report could not be relied upon and re-testing was warranted. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793337