https://www.taxtmi.com/caselaws?id=799754 Imported edible goods must be sampled under the prescribed food-safety procedure by an authorised officer, with Customs sampling powers exercised consistently with that regime. A food-test report based on a sample drawn solely by a customs officer is excluded where a subsequent authorised sample and accredited-laboratory test establishes conformity with applicable standards. Provisional release pending assessment should not be withheld merely on suspicion without a seizure memo or recorded grounds that the goods are liable to confiscation. Assessment and classification remain subject to adjudication, and an appropriate personal bond for potential differential duty or penalty may be required. en-us Mon, 21 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799754 Imported edible goods must be sampled under the prescribed food-safety procedure by an authorised officer, with Customs sampling powers exercised consistently with that regime. A food-test report based on a sample drawn solely by a customs officer is excluded where a subsequent authorised sample and accredited-laboratory test establishes conformity with applicable standards. Provisional release pending assessment should not be withheld merely on suspicion without a seizure memo or recorded grounds that the goods are liable to confiscation. Assessment and classification remain subject to adjudication, and an appropriate personal bond for potential differential duty or penalty may be required. Case-Laws Customs Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799754