2014 (9) TMI 471

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....ssioner (Appeals). 3. The issue raised before us, in the light of the order passed by the Commissioner (Appeals) and the Tribunal, is whether for the purpose of importing toys, the representative samples are to be sent to testing laboratory and if found to be in conformity with the requirement of law, the toys can be allowed to be imported. 4. The appellant filed Bill of Entry No.293555 dated 24.8.2009 for the import of toys from China. For the purpose of import, certain documents are required to be submitted along with import, for which, the adjudicating authority, found that the goods imported are not in compliance with the requirements of DGFT Notification 113 (RE-2008)/2004-2009 dated 16.6.2009.  Aggrieved thereby, an appeal was ....

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....rters also preferred appeals, they were disposed of by a common order.  6. Insofar as the present appeal is concerned, the Tribunal passed the following order: "C/14/2010: In this case, the plastic toys imported by M/s Lukkad Impex from China were absolutely confiscated by the adjudicating authority as the goods/packaging materials did not contain any details of manufacturer's name, address and the period of manufacture, and hence the test reports could not be linked with the consignment under import. No penalty was imposed on the importer. The Commissioner (Appeals) upheld the finding that no link could be established between the plastic toys and the certificates but, however, followed guidelines laid down in CBEC F.No.402/32/20....

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....he Assistant Commissioner of Customs has given a note on 01.08.2014 which reads as follows: NOTE Sub:C.M.A.3449 of 2013. Lukkad Impex Vs. Commissioner of Customs - Reg. ******** Please refer to your note F.No.C/256/2013-Legal-Sea dated01.08.2014 on the above subject. In this regard the names of the laboratories where goods are normally sent for testing by the department is as follows: (i)  Central Revenue Control Laboratory, Hills Side Road, Pusa, I.A.R.I, New Delhi - 110 012. (ii) Indian Institute of Technology, IIT P.O., Chennai - 600 036 This is for your kind information and necessary action. (sd) ASSISTANT COMMISSIONER OF CUSTOMS (PROJECT IMPORT & GR-6) F.No.S.Misc.187/2014-Gr.6 Date:01.08.2014. To, The Deputy Commis....