TMI Blog2014 (9) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Packaged Commodities) Amendment Rules, 2006, more particularly, Rule -6 and the further plea of the Department is that the goods should be tested by the competent authority. Held that:- The appellant/importer is agreeable for test on sample basis by Indian Institute of Technology. In order to cut short the litigation, the appeal is disposed of directing the respondent herein to send the representative samples of toys to testing laboratories viz., Indian Institute of Technology (IIT), Chennai-36 as per the procedure and on the basis of such report, appropriate action can be taken thereafter. The Indian Institute of Technology has agreed to have the samples tested at a nominal cost to be borne out by the appellant, for which, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-2008)/2004-2009 dated 16.6.2009. Aggrieved thereby, an appeal was preferred before Commissioner (Appeals), who held that there is no direct link to the toys or even with the carton to say the least with the said test certificates. However, relying upon certain CBEC guidelines, the Commissioner (Appeals) passed the following order: However, in this regard, CBEC has issued guidelines vide letter in File No.402/32/2009-Cus-III dated 7.12.2009 addressed to the Commissioner of Customs (Port - Import), Chennai recognizing laboratories with the BIS standard having the requisite facility to test the goods and inter alia stated that representative samples be sent to any of these testing laboratories. Further, the said letter also mandates tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficates but, however, followed guidelines laid down in CBEC F.No.402/32/2009 dated 07.12.2009 recognising laboratories with the BIS standard having requisite facility to test the goods and stated inter alia that the representative samples may be sent to any of these testing laboratories and in the event of conformation with the standards prescribed in the DGFT notification supra, plastic toys may be released and hence directed that the importers may opt for sending representative samples to any of the certified laboratories covered in the Board's letter and if the plastic toys conformed to the standards specified, directed release of the goods, subject to compliance with the packing requirements in terms of DGFT Notification No.44, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (PROJECT IMPORT GR-6) F.No.S.Misc.187/2014-Gr.6 Date:01.08.2014. To, The Deputy Commissioner of Customs, Legal - Sea, Custom House, Chennai-01. 10. This was submitted to the Court. The appellant/importer is agreeable for test on sample basis by Indian Institute of Technology. In order to cut short the litigation, the appeal is disposed of directing the respondent herein to send the representative samples of toys to testing laboratories viz., Indian Institute of Technology (IIT), Chennai-36 as per the procedure and on the basis of such report, appropriate action can be taken thereafter. The Indian Institute of Technology has agreed to have the samples tested at a nominal cost to be borne out by the appellant, for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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