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TMI Blog2022 (11) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... l items. The clarification sought for was whether the said items would fall within the scope of the Toys Quality Control Order, 2020. By clarification dated 24th February, 2022 the said authority had stated that the holiday decorations that are primarily intended for ornamental purpose or Christmas decoration are not included in the scope of the Toys (Quality Control) Order. Regarding the classification, the respondent/writ petitioner would contend that the appeal is pending before the Tribunal at the instance of the revenue and in the meantime the respondent/writ petitioner is willing to comply with the direction issued by the Assistant Commissioner of Customs, Appraising Group VI and they are agreeable to pay the differential duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Kolkata dated 22nd June, 2022. Aggrieved by such direction, the revenue is before us by way of this appeal. We have heard Mr. K.K. Maiti, learned standing Counsel appearing for the appellant and Mr. Sudhir Mehta, learned Counsel for the respondent/writ petitioner. The consignment which was imported by the respondent was detained and subject matter of adjudication on two aspects namely, whether the classification of the goods as done by the respondent/writ petitioner was correct and as to the applicability of the Toys (Quality Control) Order, 2020. The case was adjudicated and by order in original dated 31st January, 2022 the adjudicating authority directed absolute confiscation of the goods on the ground that not only the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on account of non-submission of mandatory BIS certification. Later DPIIT, New Delhi vide letter dated 24.02.2022 clarified that Party decoration items does not come under purview of BIS certification. Though, this item is not a restricted item, but it is rightly classifiable under CTH 95030090. Since, O-in-A No. KOL/CUS(PORT)/AKR/220/2022 dtd 29.04.2022 has not been reviewed yet by the Committee of the Commissioners, so to minimize rent charges, for the time being, you are requested to pay the differential duty and get the goods cleared. Finalisation will be done as per final outcome of the case. The learned Single Bench has directed release of the goods in terms of the above said communication. The contention of the appellant/r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Ministry of Commerce and Industries. With regard to the second issue namely, regarding the classification, the respondent/writ petitioner would contend that the appeal is pending before the Tribunal at the instance of the revenue and in the meantime the respondent/writ petitioner is willing to comply with the direction issued by the Assistant Commissioner of Customs, Appraising Group VI and they are agreeable to pay the differential duty. Considering the peculiar facts and circumstances of the case, we find the order and direction issued by the learned Single Bench was perfectly justified. In fact, the Assistant Commissioner of Customs, Appraising Group VI rightly understood the scope of the proceedings and took note of the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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