Allow sample retest in 'ordinary course': CBEC to officials

The Customs department has asked officials not to deny in the "ordinary course" an importer's request for retest of sample from a consignment in case the first result throws up adverse finding.
The Central Board of Excise and Customs (CBEC) has issued detailed guidelines for retesting of samples after the WTO- negotiated Trade Facilitation Agreement (TFA) came into force.
The TFA, to which India is a signatory, aims at simplifying the trade process and bringing down barriers to trade.
"The facility of retesting is a trade facilitation measure, which should generally not be denied in the ordinary course," stated a CBEC circular.

However, there might be circumstances where the Customs official is constrained to deny the retesting facility.
"The Board (CBEC) expects that such denial would be occasional and on reasonable grounds to be recorded in writing," it added.

India has placed a number of trade related measures negotiated under the TFA.
One of the Articles of Agreement envisages granting an opportunity for a second test in case the first result of a sample taken on arrival of goods declared for importation shows an adverse finding.
Another Article makes it obligatory to consider the result of the second test, if any, "for the release and clearance of goods, and if appropriate, may accept the results of such tests".

Under the guidelines, the competent authority should consider the results of the retest without prejudice to the results of the first one.
If there is variation in results, the authority should take decision relying on either of the tests specifying the ground in writing for the decision so taken.
"In case the competent authority is unable to decide whether to rely on the first or retest results, it may order a second retest provided the consignment is still within the Customs control," the circular said.
However, this option should not be resorted to in every case of variation between the first and retest results.

The idea, according to the CBEC, is to have uniformity in approach among field formations with regard to retesting of samples.