9911796707
TMI Blog2002 (3) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... The above appeals arise out of a common order of the Commissioner (Appeals) holding that the goods imported by the appellants were not established to be educational or technical toys/games permitted to be imported under special import licence and hence upholding the orders of confiscation, fine and penalty passed by the adjudicating authority. 2. In appeal C/1294/96 the appellants imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort licence. The goods were confiscated with option to redeem on payment of Rs. 3,40,000/- and penalty of Rs. 40,000/- was imposed. 3. In Appeal No. C/1295/1999-Mum. the goods were found to be toys and games such as toy cars, basket ball game set, mini plastic table tennis set, etc., classifiable under Heading 9503.30 not covered by special import licence and confiscation was ordered with option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Heading 95.01. However, that is not sufficient for the purpose of the appeal. The appellants have not been able to show that the goods are reduced size model assembly kits under Heading 9503.20. Therefore production of specific licence was required for clearance of the goods. Therefore there is no ground to interfere with the order of confiscation which is sustainable. However, having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e educational/technical toys. The goods are nothing but toys and they are certainly not educational toys. No plea was raised before the authorities below that the goods were electronic games/toys covered by Serial No. 15 of Appendix 35. Since the goods in question are not established to be educational or technical toys, they required specific import licence of their clearance and hence I see no re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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