https://www.taxtmi.com/highlights?id=105237 Customs and food-safety legislation operate concurrently: border control, tariff classification, valuation and anti-fraud enforcement remain within Customs powers, while food-safety compliance is regulated separately. A Customs Proper Officer may draw samples of imported food before Bill of Entry routing through FICS for Customs examination and investigation; routine FSSAI sampling does not create exclusive jurisdiction. Executive instructions cannot restrict statutory Customs powers. Challenges to sampling, testing methods, chain of custody and laboratory-report admissibility should be resolved in show-cause adjudication. Judicial review should not prematurely quash those processes or impose fresh-sampling, testing, cargo-release, or charge-waiver directions beyond the writ relief sought. en-us Wed, 21 Oct 2026 08:37:56 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105237 Customs and food-safety legislation operate concurrently: border control, tariff classification, valuation and anti-fraud enforcement remain within Customs powers, while food-safety compliance is regulated separately. A Customs Proper Officer may draw samples of imported food before Bill of Entry routing through FICS for Customs examination and investigation; routine FSSAI sampling does not create exclusive jurisdiction. Executive instructions cannot restrict statutory Customs powers. Challenges to sampling, testing methods, chain of custody and laboratory-report admissibility should be resolved in show-cause adjudication. Judicial review should not prematurely quash those processes or impose fresh-sampling, testing, cargo-release, or charge-waiver directions beyond the writ relief sought. Highlights Customs Wed, 21 Oct 2026 08:37:56 +0530 https://www.taxtmi.com/highlights?id=105237