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TMI Blog2021 (12) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... n furnished. In the absence of report from the designated authority that the articles under import meet the prescribed safety standards or of a report that these are not required to conform to the detailed specifications therein, the assessing officer cannot accept a claim of exclusion to suffice in their stead. Difficulties, or commercial detriment, in complying with the sampling prescriptions is not justifiable ground for excluding the import consignment from the rigours of prescribed testing that is obligated on the importer by the Foreign Trade Policy - The records do not indicate that this facility had been offered to, or sought for, by the appellant. Neither has the appellant conformed to the policy prescriptions nor have the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nos. of imported car models , valued at ₹ 2,52,627/-, was liable to duty of ₹ 92,496/- on assessment of bill of entry no. 6345070/03.01.2020 at the rate prescribed for tariff item 9503 0090 of the First Schedule to Customs Tariff Act, 1975. It has, however, been the consistent stand of the appellant that the imported goods, though classifiable within the description toys, games and sports requisites, parts and accessories thereof to which safety standards enumerated in IS 9873 (Part-I): 2012 all toys, i.e. any product or material designed or clearly intended for use in play by children less than 14 years of age applies, are really collectible models intended for adults of varying ages and not for children below t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In terms of the requirements, as existed prior to 2nd December 2019, the documentation prescribed were (i) certificate that the toys being imported confirm to the standards prescribed by Bureau of Indian Standards (BIS) IS 9873 Part I , Part II, Part III, Part IV, Part VII and Part IX, (ii) certificate that the toys being imported confirm to the standards prescribed in the above aspects and (iii) certificate of confirmation from the manufacturer that representative samples of the toys being imported have been tested by an independent laboratory which is accredited by NABL India and found to meet the specifications indicated above. As per notification no. 26/2015-2020 dated 1st September 2017 and vide notification no. 33/2015- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in complying with the sampling prescriptions is not justifiable ground for excluding the import consignment from the rigours of prescribed testing that is obligated on the importer by the Foreign Trade Policy. Indeed, the policy has afforded sufficient latitude for such goods to be cleared, pending the completion of the testing requirements, on condition that they would not, commercially, be released in the market. The records do not indicate that this facility had been offered to, or sought for, by the appellant. Neither has the appellant conformed to the policy prescriptions nor have the customs authorities enforced the prescriptions in letter and spirit. 7. The goods are yet pending for clearance for home consumption and the samples ..... X X X X Extracts X X X X X X X X Extracts X X X X
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