GST Update

 Desk of CA. Praveen Sharma – 824 Series (CAPS Series 132) 

BOMBAY HIGH COURT IN THE CASE OF Vyom Dipesh Raichanna .

1-Petitioner’s Grievance – Customs denied re-testing of seized cashew goods despite earlier favourable reports from Maharashtra labs. 

2-Guidelines Cited – Public Notice 28.07.2017 allows re-testing as a trade facilitation measure, normally not to be refused. 

3-Customs’ Stand – Claimed request was late, re-test can be only from remnants/duplicates, and Kerala lab was chosen as specialised. 

4-Court’s Concern – Noted inconsistency in sending samples to Kerala when Maharashtra labs were used earlier, without clear reasons. 

5-Ease of Business – Court stressed denial of re-testing defeats the ‘Ease of Doing Business’ policy and goes against facilitation goals. 

6-Direction – Fresh samples must be drawn within 5 days and sent to Central Revenues Control Lab, New Delhi, a govt lab. 

7-Relief Granted – Petitioner allowed provisional release of goods after compliance; no costs imposed, expecting Customs’ future cooperation. 

Link: CA. Praveen Sharma on Linkedin

Regards

CAPS