2021 (12) TMI 854

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.... on admitted facts pertaining to the imported goods. According to Learned Counsel for the appellant, it is obligatory for the 'proper officer' to examine the scope of the safety standards prescribed for any class of goods instead of rigid insistence upon compliance with the conditions laid down in the Foreign Trade Policy in every instance of import to which the policy prescription on standards refers. 2. It is common ground that the consignment of 53 nos. of imported 'car models', valued at Rs. 2,52,627/-, was liable to duty of Rs. 92,496/- on assessment of bill of entry no. 6345070/03.01.2020 at the rate prescribed for tariff item 9503 0090 of the First Schedule to Customs Tariff Act, 1975. It has, however, been the consistent stand of t....

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....itions 2 of Chapter 95' This, in our view, does not confer any significance insofar as the present import is concerned as the appellant had claimed classification within chapter 95 of the First Schedule to Customs Tariff Act, 1975. Policy condition (2) in that chapter relates to 'Toys' i.e., EXIM codes 95030010, 95030020, 95030030 and 95030090 with reference to the authority of notification no. 33/2015-20 dated 2nd December 2019. In terms of the requirements, as existed prior to 2nd December 2019, the documentation prescribed were - (i) certificate that the toys being imported confirm to the standards prescribed by Bureau of Indian Standards (BIS) IS 9873 Part - I , Part - II, Part - III, Part - IV, Part - VII and Part - IX, (ii) certifica....

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....as valid, the other two certifications prescribed therein have not been furnished. 6. In the absence of report from the designated authority that the articles under import meet the prescribed safety standards or of a report that these are not required to conform to the detailed specifications therein, the assessing officer cannot accept a claim of exclusion to suffice in their stead. Difficulties, or commercial detriment, in complying with the sampling prescriptions is not justifiable ground for excluding the import consignment from the rigours of prescribed testing that is obligated on the importer by the Foreign Trade Policy. Indeed, the policy has afforded sufficient latitude for such goods to be cleared, pending the completion of the t....