Detailed guidelines for re-testing of samples

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....mporters, 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 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, the following procedure is prescribed by the Board: (a). Customs officers may draw the samp....

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....must 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 may be made only after being reasonably sure that the desired re-testing facilities exist at the laboratory/ institution. (d) Re-test should be made only on the remnants of the samples originally tested or on duplicate representative sealed s....

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....iation in the results of the first test and the re-test, the competent authority shall 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 provided the consignment is still within the customs contro....