Supreme Court dismissed extraordinary review, upholding customs duty on samples not rendered valueless by authorities.

The Supreme Court dismissed the extraordinary review against a customs decision imposing duties on imported medical samples. The company argued the items were duty-free promotional samples under the Geneva Convention, but the General Customs Office refused because the samples retained their commercial value and were not rendered valueless. The court held that while the Convention allows customs to require samples be made valueless, this power must be exercised restrictively to align with administrative procedure principles and the Customs Act.