2002 (2) TMI 804

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.... Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Mattel Toys (I) Ltd., the respondent to this appeal, imported two consignments of goods for clearance to Mumbai. The bill of entry which was filed for clearance and the accompanying invoices prescribed the goods as follows :- "Plastic toys 831 musical toys clock SKD pack 838 musical radio SKD pack." ....

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.... parts were subjected to some processes before it became toys in marketable form He found that the examination report did not indicate the basis on which it was concluded that the goods were complete toys or otherwise show what was being done was impermissible He therefore dropped the proceedings. This order is being appealed by the department. 4. The first ground in the department's appea....

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....ely without basis. There is no whisper of evidence in support of this claim and therefore it cannot be accepted. The next ground that the appraising staff concluded that the toys were complete presupposes an omniscience on the part of the appraising staff which we do not think is justified. If the word of the appraising officer is the last word on the subject, there would be no need to test this r....