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TMI Blog2011 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of DGFT notification are strictly complied with before clearance - importer choosing not to get the goods tested, he can exercise the option of re-export of goods within two months - C/EH/420/10 & C/323/10 - - - Dated:- 28-2-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. For the Appellant/s Ms.Prameela Viswanathan, Advocate For the Respondent/s Shri A.B.Nir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. We find that in the case of M/s.Lukkad Impex cited supra, we have held that since the restriction imposed by the Government on import of toys is due to health concerns and is also in public interest, import of toys is required to conform to Notification No.113/(RE-2008)/2004-2009 dt. 16.6.09. The Bench has referred to the guidelines issued on 7.12.2009 by the CBEC recognizing laboratories w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance. If the importer not getting the goods tested, option of re-export was extended. 4. Following the ratio of the above order, which is applicable on all fours to the facts of the present case, we direct the assessees to send representative samples to either of the two certified laboratories mentioned in the Board s letter dt. 7.12.2009 and if, on testing, the imported goods are found to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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