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        Case ID :

        2011 (2) TMI 22 - AT - Customs

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        Imported children's toys may be tested in certified laboratories, with release allowed on compliance and re-export as the alternative. Imported children's toys lacking prescribed particulars may be tested through representative samples in notified certified laboratories under the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Imported children's toys may be tested in certified laboratories, with release allowed on compliance and re-export as the alternative.

                                Imported children's toys lacking prescribed particulars may be tested through representative samples in notified certified laboratories under the applicable DGFT notification. If the samples conform to the required standards, the goods are to be released, subject to compliance with packaging requirements. If the importer does not opt for testing, re-export remains the alternative course. The restriction is treated as a health and public interest measure, and confiscation is not final at that stage where testing remains available.




                                Issues: Whether imported children's toys, found to be lacking the prescribed particulars, should be released after testing of representative samples in certified laboratories or be liable only to re-export if the importer does not opt for testing.

                                Analysis: The import restriction on toys was treated as a measure rooted in health and public interest, and compliance with the applicable DGFT notification was required. The order followed the earlier view that representative samples may be sent to the notified certified laboratories for testing. If the goods conform to the prescribed standards, release is warranted, subject to compliance with packaging requirements under the applicable DGFT notification. If the importer does not choose testing, the alternative of re-export remains available.

                                Conclusion: The imported toys were not to be confiscated finally at that stage. The importer was permitted to obtain testing of representative samples and, on conformity, to secure release of the goods, failing which re-export could be exercised.


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                                ActsIncome Tax
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