2002 (3) TMI 791

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.... Gupta, JDR, for the Respondent. [Order]. - The above appeals arise out of a common order of the Commissioner (Appeals) holding that the goods imported by the appellants were not established to be educational or technical toys/games permitted to be imported under special import licence and hence upholding the orders of confiscation, fine and penalty passed by the adjudicating authority. 2....

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....20, import of which was permissible on special import licence. The goods were confiscated with option to redeem on payment of Rs. 3,40,000/- and penalty of Rs. 40,000/- was imposed. 3. In Appeal No. C/1295/1999-Mum. the goods were found to be toys and games such as toy cars, basket ball game set, mini plastic table tennis set, etc., classifiable under Heading 9503.30 not covered by special....

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.... in question having been established to be electronic toys cannot be covered by Heading 95.01. However, that is not sufficient for the purpose of the appeal. The appellants have not been able to show that the goods are reduced size model assembly kits under Heading 9503.20. Therefore production of specific licence was required for clearance of the goods. Therefore there is no ground to interfere w....

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....ind that before the authorities below what was argued was only that the goods are educational/technical toys. The goods are nothing but toys and they are certainly not educational toys. No plea was raised before the authorities below that the goods were electronic games/toys covered by Serial No. 15 of Appendix 35. Since the goods in question are not established to be educational or technical toys....