Customs Act, 1962 › Chapter XVII — Miscellaneous

Section 144. Power to take samples

Customs Act, 1962

Bare Act

Power to take samples. —

(1) The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing, or for ascertaining the value thereof, or for any other purposes of this Act.

(2) 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 the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the Principal Commissioner of Customs or Commissioner of Customs may direct.

(3) 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,

[Omitted].

Judgments on Section 144

  • Intelligence vs M/S. Credence International & Ors — Calcutta High Court, 15 Oct 2026. A customs proper officer, including a DRI officer, may lawfully draw samples under Section 144 of the Customs Act for examination, classification, valuation and investigation even when the imported goods are food;…
  • The Commissioner Of Customs (Imports) vs M/S Prakruthi Traders, — Madras High Court, 21 Sep 2026. Customs cannot keep imported goods indefinitely on mere suspicion without seizure or recorded reasons, and for food imports samples must be drawn by the authorised officer under the FSS Act, read with Section 144 of the…
  • M/S Vaibhav International vs The Commissioner Of Customs — Karnataka High Court, 9 Mar 2026. No show cause notice can be issued under Section 28(4) of the Customs Act while assessment remains provisional under Section 18, since the 'relevant date' under Explanation 1(b) to Section 28 runs only from adjustment…
  • Tata Teleservices (Maharashtra) Ltd. vs Union Of India (Uoi) — Bombay High Court, 21 Jul 2005. The Settlement Commission under Chapter XIV-A can entertain all kinds of settlement applications — including those involving fraud or mis-declaration — provided the mandatory conditions of Section 127B(1) are met (bill…