9911796707
TMI Blog2011 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... aram The application for early hearing of the above appeal is allowed as we find that the issue in dispute stands covered by the earlier order in M/s.Lukkad Impex & Others Final Order No.1121 to 1123/10 dt. 7.10.2010. We, therefore, take up the appeal itself for final hearing today. 2. The issue relates to clearance of goods described as children toys . The department is of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acility to test the goods. It has been held that representative samples may be sent for testing to any of those testing laboratories and in the event of getting conformation from the laboratories, the toys shall be released. In that case, since the goods were still with the department, therefore, the Bench directed the assessees to send representative samples to any of those certified laboratories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it shall be released to the importers who shall also give an undertaking that the packaging requirements in terms of DGFT notification are strictly complied with before clearance. In the event of the importer choosing not to get the goods tested, he can exercise the option of re-export of goods within two months from today. 5. The appeal is disposed of in the above terms. (Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
