Customs Dept should Jointly with Assessee draw samples from Consignment of Urea imported for testing in laboratories: Kerala HC [Read Order]

A Division Bench of the Kerala High Court ruled that the Customs Department should jointly with the assessee to draw samples from the consignment of urea imported for testing in laboratories.

The writ appeal was preferred against the judgment of the Single Judge that dismissed the writ petition preferred by the appellant seeking a provisional release of a consignment of Technical Grade Urea imported by the appellant that was found not adhering to the requirement of Biuret content as per IS 1781:1975, RA 20121.

The Single Judge found that the High Court had no expertise to hold that the Chemical Examiner's report relied upon by the Customs authorities was incorrect and therefore, the writ petition seeking the reliefs prayed for was not maintainable.

P.G. Jayasankar, the counsel for the respondents submitted that, while there are laboratories at Faridabad, Chennai, Mumbai, Kalyani (West Bengal), the most expeditious testing would be possible at Faridabad, although geographically the Chennai Laboratory is closest to Kochi.

The Court of Justices Dr AK Jayasankaran Nambiar and Dr Kauser Edappagath observed that “Through I.A.No.2/2024, the appellant has produced a copy of the communication dated 1.3.2024 whereby he has requested for drawing samples from the consignment of Urea imported by him for the purposes of sending the same to the referral laboratory for an independent analysis at the said accredited laboratory.”

Under such circumstances, we dispose the appeal with the following directions: 1. The impugned judgment of the Single Judge is not interfered with. 2. The respondents shall jointly with the appellant, draw samples from the consignment of the Urea imported by the appellant which is the subject matter of these proceedings and after giving one sample to the appellant, send the other samples to the referral laboratory namely, Central Fertilizer Quality Control Unit, Faridabad for analysis and for a test report on the Biuret content in the said sample; as to whether or not it conforms to the specifications for technical grade Urea as per IS 1781:1975, RA 2021.”

“The referral laboratory namely Central Fertilizer Quality Control Unit, Faridabad, shall ensure that the analysis of the sample is done expeditiously and that the report thereof reaches the Kochi Customs Authority within a month from the date of receipt of the sample at the said laboratory” the Court added.

To Read the full text of the Order CLICK HERE

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