Power to take samples [Section 144] :

This section provides the necessary power to the customs authorities to draw adequate samples of such goods in the presence of the owner of the goods.

The proper officer of the customs can take the samples for:

– examination or testing, or

– ascertaining the value thereof, or

– any other purpose of this Act.

Samples may be taken on

– the entry; or

– clearance of any goods; or

– at any time while such goods are being passed through the customs area.

After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of th e sample within 3 months of the date on which the sample was taken, it may be disposed of in such manner as Principal Commissioner/Commissioner of Customs may direct [Sub-section (2)]. No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course of any test or examination thereof .

Amongst several samples drawn from export goods, if one of the samples is drawn behind the back of the exporter, and such report is unfavourable to the exporter, i ts results cannot be relied on in an adjudication proceeding.