https://www.taxtmi.com/caselaws?id=801375 Customs sampling of imported food goods under Section 144 of the Customs Act remains available for examination, classification, valuation, investigation and enforcement of import restrictions. The Customs and food-safety regimes serve concurrent but distinct functions: Customs controls imports and related enforcement, while food-safety law addresses fitness for domestic consumption. Food-safety procedures, including FSSAI clearance processes, do not create exclusive sampling authority or curtail statutory Customs powers. Objections to sampling methods, laboratory testing, chain of custody and report admissibility are to be addressed in Customs adjudication rather than through pre-adjudication writ directions governing resampling, cargo release, testing timelines or demurrage. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801375 Customs sampling of imported food goods under Section 144 of the Customs Act remains available for examination, classification, valuation, investigation and enforcement of import restrictions. The Customs and food-safety regimes serve concurrent but distinct functions: Customs controls imports and related enforcement, while food-safety law addresses fitness for domestic consumption. Food-safety procedures, including FSSAI clearance processes, do not create exclusive sampling authority or curtail statutory Customs powers. Objections to sampling methods, laboratory testing, chain of custody and report admissibility are to be addressed in Customs adjudication rather than through pre-adjudication writ directions governing resampling, cargo release, testing timelines or demurrage. Case-Laws Customs Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801375