Sub: Detailed guidelines for re-testing of samples - reg.

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....ines for re-testing of samples - reg. Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the guidelines communicated by Board Circular No. 30/2017-Cus dated 18.07.2017 on the above subject (Detailed guidelines for re-testing of samples). 2. In order to have uniformity in approach among the field formations with regard to re-testing of samples, t....

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....int Commissioner of Customs grants an opportunity for a second test, he will clearly indicate in writing the name and address of the laboratory/ institution where the second test can be carried out. Such referral for re-testing will be made only after being reasonably sure that the desired retesting facilities exist at the laboratory/ institution. d) Re-test would be made only on the remnants o....

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....e to the results of the first test. In case there is a variation in the results of the first test and the re-test, the competent authority will take the decision relying upon either of the tests specifying the grounds in writing for the decision so taken. In case the competent authority is unable to decide whether to rely upon the first or the re-test results, then it may order a second re-test pr....