https://www.taxtmi.com/caselaws?id=472092 Composite sampling of separately seized packets requires recorded verification that the packages match in size, weight, markings and colour-test results, with equal quantities drawn from each. Mixing packet contents without that verification may fail substantial compliance with sampling directions and make samples unreliable representatives of the seized bulk. Sampling defects are assessed for prejudice rather than treated as automatically fatal. Where delayed laboratory dispatch compounds uncertainty over liability for alleged contraband, and the applicant is unlikely to reoffend, reasonable grounds may satisfy statutory bail conditions despite restrictions applicable to commercial-quantity allegations. en-us Tue, 23 Jan 2024 00:00:00 +0530 Tue, 29 Sep 2026 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472092 Composite sampling of separately seized packets requires recorded verification that the packages match in size, weight, markings and colour-test results, with equal quantities drawn from each. Mixing packet contents without that verification may fail substantial compliance with sampling directions and make samples unreliable representatives of the seized bulk. Sampling defects are assessed for prejudice rather than treated as automatically fatal. Where delayed laboratory dispatch compounds uncertainty over liability for alleged contraband, and the applicant is unlikely to reoffend, reasonable grounds may satisfy statutory bail conditions despite restrictions applicable to commercial-quantity allegations. Case-Laws Indian Laws Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472092