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2021 (12) TMI 854 - CESTAT MUMBAIJurisdiction - empowerment vested in the assessing officer to forbear from applying policy prescription on admitted facts pertaining to the imported goods - HELD THAT:- All goods conforming to the EXIM code enumerated supra are required to comply with all three elements prescribed in policy condition no. 2 in chapter 95 of ITC HS, 2017. Admittedly, the appellant has not produced any of these and object to the sampling prescribed therein as substitute for the ‘certificate of confirmation’ that was mandated till 24th December 2019. Even if the objection were to be acceptable as valid, the other two certifications prescribed therein have not been furnished. 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 - The records do not indicate that this facility had been offered to, or sought for, by the appellant. Neither has the appellant conformed to the policy prescriptions nor have the customs authorities enforced the prescriptions in letter and spirit. The goods are yet pending for clearance for home consumption and the samples are yet to be subjected to the prescribed test. At the same time, the importer does not have be inconvenienced by continued detention of the imported cargo while awaiting compliance with the rigours of conditions effective from 2nd December 2019 - Appeal disposed off.
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