https://www.taxtmi.com/caselaws?id=416088 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 The earlier certification regime had been replaced by a sampling-and-testing mechanism involving NABL-accredited laboratories before market release, and the record showed the prescribed certifications had not been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. en-us Thu, 16 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416088 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 The earlier certification regime had been replaced by a sampling-and-testing mechanism involving NABL-accredited laboratories before market release, and the record showed the prescribed certifications had not been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. Case-Laws Customs Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416088