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2018 (4) TMI 238 - HC - CustomsValidity of examination order of goods - N/N. 26/2015-2020 dated 01.09.2017 - the problem expressed by the importer/petitioner is that the cargo contains children toys and there are several varieties of children toys and if sample is drawn from each of the category of toys then it will be an expensive affair and totally unviable - Held that: - respondent/department is permitted to draw representative samples, which shall not exceed 15% of each variety of the cargo, which has been imported - the respondents shall draw representative samples of one(1) piece per variety - petition disposed off.
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