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Issues: Whether the imported toys should be subjected to sample testing by a recognised laboratory before further action on the import.
Analysis: The parties proceeded on the basis that the imported toys could be tested on a representative sample basis. The Court directed that the samples be sent to the Indian Institute of Technology, Chennai, through the Customs authorities, and that the laboratory report be furnished to both sides for further action according to law.
Conclusion: The samples were ordered to be tested, and the matter was left to be worked out on the basis of the laboratory report.