CESTAT Ahmedabad Affirms Importer’s Right to Re-Testing Under CBIC Circular and IS Standards

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 14.06.2025

CESTAT Ahmedabad Affirms Importer’s Right to Re-Testing Under CBIC Circular and IS Standards

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench at Ahmedabad, ruled in favor of Maharaja Exim, Surat, affirming the appellant’s right to re-sampling and re-testing under procedural safeguards laid down in CBIC Circular No. 30/2017 and Indian Standard specifications.

Background of the Case

• Appellant: Maharaja Exim, Surat
• Respondent: Commissioner of Customs, Kandla
• Appeal No.: Customs Appeal No. 10784 of 2025-SMC
• Issue: Rejection of re-sampling and re-testing request by the Commissioner on the ground that the importer’s representative was present during initial sampling and had raised no objection.

This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

Source: CESTAT Ahmedabad

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