2022 (1) TMI 575

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....M.Santhanaraman Standing Counsel ORDER The petitioner has filed this Writ Petition to direct the second respondent herein to forward the case file, concerning the Bill of Entry No.5903739 dated 19.10.2021 to the first respondent so as to assess and release the goods by the 1st respondent albeit provisionally, pending any further investigation by the office of the second respondent and by als....

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....he second respondent appointed a Chartered Engineer as early as on 24.11.2021 who by a report dated 02.12.2021 has confirmed with the imported goods are parts of plastic toys, soap water solution, whistle for school supplies covered by the aforesaid Bill of Entry do not contain any e-waste and that on a visual inspection of the sample shows parts of plastic bubble toy. 4. The learned counsel fo....

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....bmitted that the petitioner has evaded tax by making wrong declaration apart from subjecting the children to risk as the imported goods do not accompany the Bureau of Indian Standards certification. 8. The, learned counsel for the respondents further submits that the imported goods are not toys only to be used by the children below the age of 14 or by the adults and therefore, the petitioner is....