https://www.taxtmi.com/caselaws?id=450306 CESTAT Chennai held that imported balloons for party decorations were wrongly confiscated under BIS registration requirements. The appellant consistently maintained goods were for decoration, not toys for children under 14 years. The Toys Quality Control Order 2020 excludes holiday decorations primarily intended for ornamental purposes. Department failed to conduct material tests despite appellant's offer and couldn't establish goods were toys requiring BIS certification. The confiscation order was set aside, goods ordered released upon payment of applicable duty, and redemption fine waived. Appeal allowed with consequential reliefs. en-us Fri, 01 Mar 2024 00:00:00 +0530 Sat, 02 Mar 2024 07:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450306 CESTAT Chennai held that imported balloons for party decorations were wrongly confiscated under BIS registration requirements. The appellant consistently maintained goods were for decoration, not toys for children under 14 years. The Toys Quality Control Order 2020 excludes holiday decorations primarily intended for ornamental purposes. Department failed to conduct material tests despite appellant's offer and couldn't establish goods were toys requiring BIS certification. The confiscation order was set aside, goods ordered released upon payment of applicable duty, and redemption fine waived. Appeal allowed with consequential reliefs. Case-Laws Customs Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450306