No Right to Unlimited Re-Testing: Delhi HC Denies Third Sample Test in Customs Dispute
No Right to Unlimited Re-Testing: Delhi HC Denies Third Sample Test in Customs Dispute
M/S Akee International, a business owned by Shri Aakib Majid Mir, got into legal trouble while trying to export shawls. Customs officials suspected the fabric was made from the hair of the endangered Tibetan antelope, a claim supported by an initial lab report.
Mr Mir asked for a second opinion, but that test came back inconclusive, leaving the material’s identity a mystery.
When the government moved forward with legal action and refused his request for a third test at a specialised lab, Mr Mir took the case to the Delhi High Court.
Court Quashes Service Tax Demand Raised Solely on Income Tax Data Without Hearing the Assessee
Issue Involved In this Case
Whether the petitioner has an absolute legal right to demand a third laboratory test of the seized shawls, or if the power to order such a test is a discretionary matter left solely to the government authority handling the investigation.
Decision of the Delhi High Court
The Delhi High Court dismissed the petition, holding that a third test cannot be ordered merely on the petitioner’s request. However, it clarified that the adjudicating authority still has the discretion to order a third test if required, especially in the case of conflicting reports under the 2017 Circular.