Provision of Section 144 of the customs act mandates a proper Customs officer to take samples of goods during import or export in the presence of the owner.
Nidhi | Dec 21, 2025 |
High Court Quashes Seizure of Goods Due to Sample Collection in Absence of Owner
The Gujarat High Court has recently issued directions to release goods seized by DRI, ruling that samples cannot be collected in the absence of the owner as required under Section 144 of the Customs Act, 1962.
The case started during the two quality tests of the imported goods of the petitioner, drawn by two test Reports. The test report drawn by Visakhapatnam Laboratory, dated 23.10.2025, concluded that the petitioner’s product met the standard requirements. However, the Second Test Report received by the DRI, Jamnagar, from Visakhapatnam Laboratory, concluded that the product did not meet the required standards. Due to this, the petitioner’s goods were seized.
The petitioner approached the Gujarat High Court, arguing that the samples were collected in the absence of the owner, which violates the provisions of Section 144 of the Customs Act, 1962.
The Gujarat High Court agreed with the petitioner, highlighting that the provision of Section 144 of the Customs Act mandates a proper Customs officer to take samples of goods during import or export in the presence of the owner. Since the same was not done in the present case, the Court held that the seizure of goods was illegal. The Court directed the authorities to release the goods.
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