https://www.taxtmi.com/caselaws?id=206395 Import of toys under the DGFT safety regime required both conformity with prescribed standards and a manufacturer's certificate that could be reliably linked to the specific consignment. Where cartons and goods did not bear the manufacturer's name, address, batch, or period-of-manufacture details, a laboratory certificate and manufacturer's certificate could not be correlated with the imported toys, and a logo or invoice number alone was insufficient. The goods could still be tested in recognised laboratories while in departmental custody, and release was permissible if the samples conformed and packaging conditions were met. The connected matters also noted that testing and, if not pursued, re-export remained available under the existing directions. en-us Thu, 07 Oct 2010 00:00:00 +0530 Mon, 31 Oct 2011 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206395 Import of toys under the DGFT safety regime required both conformity with prescribed standards and a manufacturer's certificate that could be reliably linked to the specific consignment. Where cartons and goods did not bear the manufacturer's name, address, batch, or period-of-manufacture details, a laboratory certificate and manufacturer's certificate could not be correlated with the imported toys, and a logo or invoice number alone was insufficient. The goods could still be tested in recognised laboratories while in departmental custody, and release was permissible if the samples conformed and packaging conditions were met. The connected matters also noted that testing and, if not pursued, re-export remained available under the existing directions. Case-Laws Customs Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206395