TaxTMI 
TaxTMI 
No Justification for Detention of Goods for Re-testing if Initial Test Report is Favourable
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....o Justification for Detention of Goods for Re-testing if Initial Test Report is Favourable<br>By: - V Lakshmikumaran<br>Customs - Import - Export - SEZ<br>Dated:- 4-5-2026<br>The Hon'ble CESTAT, West Zonal Bench at Ahmedabad, in Vandana Trading Company Versus Commissioner of Customs, Jamnagar - [2026 (5) TMI 141 - CESTAT AHMEDABAD] held that the Customs Department cannot indefinitely detain im....
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....ported goods for suo motu re-testing when the initial laboratory report already certifies the goods as compliant. Facts: M/s Vandana Trading Company ("the appellant") imported "Roasted Areca Nuts" and declared them fit for human consumption. The goods were subjected to testing, and the resulting report was favourable, showing insect damage at 2.9%-within the 3% permissible limit under releva....
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....nt regulations. Despite this, the Department initiated a suo motu re-test, arguing that the 2.9% result was "borderline" and too close to the limit. Consequently, the goods remained detained at the port, facing a high risk of further deterioration and insect infestation. Issues: Whether the Department is justified in the continued detention of imported goods for re-testing when a valid test ....
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....report already exists in favour of the importer? Held: The Hon'ble CESTAT, West Zonal Bench at Ahmedabad, in Appeal No. 10305 of 2026-SM held as under: • Observed that even if the Department's submission regarding the "borderline" nature of the test is accepted, there is no valid justification for the continued detention of the cargo. • noted that any furthe....
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....r retention would likely result in insect infestation, ultimately rendering the goods unfit for human consumption due to administrative delays. • Held that while the Department is at liberty to retain samples for further testing, they must allow the clearance of the goods without delay to prevent loss. • Accordingly, the goods were ordered to be released within two weeks ....
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....from the date of receipt of the order, subject to the appellant furnishing the requisite documents and a bond as a matter of abundant caution. Relevant Sections and Notifications: PUBLIC NOTICE NO. 97/2017 dated July 28, 2017 Detailed guidelines for re-testing of samples - reg. =============<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....