https://www.taxtmi.com/caselaws?id=793337 Imported coal sampling had to comply with IS 436 before the test report could be used to deny exemption under the Customs Act and the relevant exemption notifications; non-compliance rendered the sample and resulting report unreliable, and the importer's representative's presence did not cure the defect. Where the load port report and laboratory results materially differed, a request for re-testing by an independent laboratory had to be considered and could not be rejected as an afterthought when the delay was explained. The article states that these principles supported acceptance of the sampling objection and re-testing request, with the exemption benefit ultimately sustained. 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 Imported coal sampling had to comply with IS 436 before the test report could be used to deny exemption under the Customs Act and the relevant exemption notifications; non-compliance rendered the sample and resulting report unreliable, and the importer's representative's presence did not cure the defect. Where the load port report and laboratory results materially differed, a request for re-testing by an independent laboratory had to be considered and could not be rejected as an afterthought when the delay was explained. The article states that these principles supported acceptance of the sampling objection and re-testing request, with the exemption benefit ultimately sustained. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793337