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Customs - Highlights / Catch Notes

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Import of Toys - Import policy - Wither the goods are excluded ...

Case Laws     Customs

October 20, 2022

Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to be followed as per the revised policy condition No. 2 (iii), which envisages that ‘sample’ would be randomly picked from each consignment and not ‘samples’ from each consignment, suggesting that only one sample from each consignment only could be sent for testing. If that be so, the apprehension of the appellant appears to be unfounded. - import policy conditions had to be satisfied - HC

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