Director of New Kishan Cement, Rajan Vadalia has agreed with the sampling procedure Even while his statement was being recorded after a period ... months, the Director never disputed the sampling procedure. On a specific query being asked to the learned AR by this Bench during the course
procedure was the standard procedure prescribed in law at
the time of import. The Appraising manual relied upon has nowhere
prescribed such procedure ... drawing of samples from the
same sub lots. The appellant therefore, submits that the sampling not having
been done as per the procedure laid down
used to store
samples of liquid hydrocarbons. This is to avoid sample contamination or sample bottle failure.
Used engine-oil samples that may have been ... sample from a weighted sampling beaker to another container.
4.5 Sampling Apparatus
Described in detail under each of the specific sampling procedures.
Sampling apparatus shall
tank is expected to be cleaned and rinsed as per defined procedure. Sample production planning sheet can be seen at pages 496 to 509.
* Article
demand for providing the procedure cannot be accepted, inasmuch as they had not objected to the procedure of drawing of sample initially.
4.1 The learned ... samples. In other words, there is no evidence adduced by the Revenue to show that the samples were representative and the sample could not have
procedure is followed and these Test Memos relate to the exports made by M/s.Samrat International. He also explained the procedure of drawing samples ... drawal of sample. Appraising Officer and Examining Officer along with the representative of CHA pick those cartons and take the sample. The Sample will
Additional Test Report dated 21.9.2016, both
referring to the same sample (Lab. Sample No. CUSCOO-596) sent
along with the same test memo ... ascertain the correct
measurement of the garment as during the testing procedure the
sample got de-shaped and destructed; Hence cannot assess the HS
Classification
among the field formations with regard to re-testing of
samples, the following procedure is prescribed :
a. Customs officers may draw the samples from import ... customs
officers at the time of assessment. Further, the procedure for sampling of
import/export goods, storage of samples, arranging for tests, recording of
test
wherein they inter alia stated that they followed the proper procedure of drawing samples in as much as all the selected drums were opened ... seen that the officers in their statements stated that the procedure of sampling was followed correctly by them. Therefore, it is our view that
department has drawn the samples,
the same has no relevance, as drawal of samples is not amounting to
testing of samples. In the instant case ... certificates in its face value by resorting to
the standard procedures of drawing samples at the time of export.
Further as regards penalty
