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2022 (10) TMI 750 - HC - CustomsImport of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - goods in questions are Collectibles (not suitable for children under 14 years of age) or not - non-appreciation of documents and products placed - HELD THAT:- The stand of the appellant before the Tribunal as was also urged here, was that the appellant was prepared to submit to the requirement of testing of the car models, however, without insistence of the customs authorities for drawal of sample of each type of model, which would entail a substantial destruction of a major portion of the import as the consignment consisted of different scale models of various makes of international car manufacturers. However, it goes without saying that the testing procedures have to be followed as per the revised policy condition No. 2 (iii), which envisages that ‘sample’ would be randomly picked from each consignment and not ‘samples’ from each consignment, suggesting that only one sample from each consignment only could be sent for testing. If that be so, the apprehension of the appellant appears to be unfounded. The order of the Tribunal holding that the import policy conditions had to be satisfied, warrants no interference - Appeal dismissed.
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