Supreme Court hears Union of India's petition regarding customs sample collection procedures under Section 144 of Customs Act.
Arihant Agro imported 10,200.4 metric tons classified as Distillate Fuel Oil, seized after conflicting lab test results.
Customs authorities seek expansive interpretation of 'in presence of owner' requirement for sample collection to protect revenue interests.
Court condones delay in filing, issues notice returnable within four weeks for limited purpose of legal interpretation.