Customs detention of goods for re-testing is unjustified where the initial laboratory report already shows compliance.
Imported goods should not be indefinitely detained for suo motu re-testing when the initial laboratory report is favourable and shows compliance with the applicable tolerance limit. A borderline result does not, by itself, justify continued retention of the cargo. The Department may keep samples for further testing, but the goods must be cleared without delay to avoid deterioration, insect infestation, and loss of fitness for human consumption, subject to furnishing the necessary documents and a bond. (AI Summary)

Transfer of input tax credit: asset based apportionment applies across reorganisations and ITC transfer depends on ledger balance at filing.
The circular extends the asset based apportionment formula to all business reorganisations, requires asset proportions to be determined at each GST registration, and mandates filing Form GST ITC-02 only where both transferor and transferee are registered in a state. The apportionment applies to the total unutilized ITC, with transferors free to allocate among tax heads within available balances. The relevant date for computing transferable ITC is the electronic credit ledger balance on the date of filing ITC-02; for demergers, the asset ratio is as of the appointed date. (AI Summary)