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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Imported Toys Appeal Dismissed: Incomplete Goods, Packaging Not Decisive</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by Mattel Toys (I) Ltd. regarding the import of toys. The Tribunal ruled that the imported goods ... Confiscation and penalty The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the import of toys by Mattel Toys (I) Ltd. The Tribunal found that the goods imported were not complete toys in SKD condition, as they required additional components to form complete toys. The Tribunal also noted that the goods being required to be packaged did not impact their classification. The appeal was dismissed.
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