Mandatory BIS testing for Chapter 95 imports upheld, with the matter remanded for fresh compliance review.
Imported toys and similar goods under Chapter 95 remained subject to mandatory BIS-based safety standards and testing under the applicable import policy, and the importer could not avoid those requirements on the ground of commercial inconvenience. The earlier certification regime had been replaced by a sampling-and-testing mechanism involving NABL-accredited laboratories before market release, and the record showed the prescribed certifications had not been furnished. Because the goods were still pending clearance and the samples had not been tested, the impugned order was set aside and the matter remanded to the original authority for fresh determination of compliance with the policy conditions.
Issues: (i) Whether imported goods classifiable under Chapter 95 were required to comply with policy condition No. 2 prescribing BIS-based safety standards and testing requirements; (ii) Whether the impugned order should be set aside and the matter remanded for reconsideration of compliance.
Issue (i): Whether imported goods classifiable under Chapter 95 were required to comply with policy condition No. 2 prescribing BIS-based safety standards and testing requirements.
Analysis: The import policy for toys and similar recreational goods under Chapter 95 made compliance with BIS standards mandatory for the relevant EXIM codes. The earlier requirement of a certificate of confirmation was replaced by a sampling-and-testing mechanism, under which samples were to be drawn and tested by NABL-accredited laboratories before market release. The importer had not furnished the prescribed certifications or demonstrated that the goods were exempt from the policy requirements. Commercial inconvenience from sampling was not accepted as a ground to bypass the policy mandate.
Conclusion: The goods remained subject to the policy condition and the prescribed compliance requirements.
Issue (ii): Whether the impugned order should be set aside and the matter remanded for reconsideration of compliance.
Analysis: The record showed that the goods were still pending clearance and the samples had not yet been tested. The importer was not to be indefinitely inconvenienced, and the appropriate course was to require re-determination of compliance upon furnishing of the prescribed certification and testing formalities.
Conclusion: The impugned order was set aside and the matter was remanded to the original authority for fresh action in accordance with the applicable policy condition.
Final Conclusion: The dispute was sent back for fresh consideration on compliance with the import policy regime governing toys and similar goods under Chapter 95.
Ratio Decidendi: Where import policy conditions prescribe mandatory testing and certification for goods covered by a specific chapter, the importer cannot avoid compliance on grounds of commercial inconvenience, and the proper course is fresh determination in accordance with the prescribed policy framework.
TaxTMI 
AI Drafter ✕
TaxTMI 
