Re-testing Can’t Be Allowed Merely at Assessee’s Instance: Delhi HC Refuses Third Re-Testing of Exported Shawls

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Re-testing Can’t Be Allowed Merely at Assessee’s Instance: Delhi HC Refuses Third Re-Testing of Exported Shawls

Indirect Taxes

Published on

22/04/2026

By Mariya Paliwala

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The Delhi High Court has refused to direct a third round of testing of seized export goods, holding that re-testing cannot be granted merely at the insistence of the exporter and remains subject to the discretion of the adjudicating authority. The bench of Justice Nitin Wasudeo Sambre And Justice Ajay Digpaul has observed that the…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Re-testing Can’t Be Allowed Merely at Assessee’s Instance: Delhi HC Refuses Third Re-Testing of Exported Shawls

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