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TMI BlogDetailed guidelines for re-testing of samplesX X X X Extracts X X X X X X X X Extracts X X X X ..... es. Attention of all the Exporters, importers, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s grants an opportunity for a second test, he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first test. In case there is a variation 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 consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding Order for the Officers and Staff for necessary compliance. (5) Difficulty, if any, may be brought to the notice of the undersigned. (6) This issues with the approval of Commissioner of Customs (Export). (TAPAN KUMAR ) Jt. Commissioner of Customs, (Export) ACC, Sahar, Mumbai - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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