2018 (4) TMI 238

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....>Customs<br>T. S. Sivagnanam, J. For Petitioner : Mr.S.Murugappan For Respondents : Mr.Venkataswamybabu (For R1) Mr.A.P.Srinivas (For R2 to R4) ORDER Heard Mr.S.Murugappan, learned counsel for the petitioner, Mr.Venkataswamybabu, learned Senior Panel Counsel appearing on behalf of the first respondent and Mr.A.P.Srinivas, learned Senior Panel Counsel appearing on behalf of respondents ....

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....d by the petitioner is by contending that the notification issued by the Director General of Foreign Trade having been uploaded in the Government of India Gazette much after the consignment was dispatched, cannot be made applicable to the impugned consignment. This contention has to be rejected in the light of the decision of this Court in Cascade Energy Private Limited Vs. Union of India and Ors.....

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....and if sample is drawn from each of the category of toys then it will be an expensive affair and totally unviable. 5.Mrs.Hema Muralikrishnan, learned Senior Standing Counsel appearing for the revenue expressed her concern about the nature of cargo and submitted that unless rigorous testing is done and the cargo is certified for release, the same cannot be permitted to be released for home consu....

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....tate that the cost of testing shall be borne by the petitioner, if the demand is raised on the petitioner and the advance payment is called for and the same shall be remitted. 9.The samples shall be drawn within a period of one(1) week from the date of receipt of the copy of this order and forwarded to the approved laboratory for testing and I am told that the laboratory will require four (4) w....