TMI Blog2022 (1) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... are parts of plastic bubble toy or plastic toy, is to be determined by the Assessing Officer. In fact, the nature of product which has been described in the Bill of Entry does not require a certificate of the Chartered Engineer. However, a sample was referred by the second respondent to a Chartered Engineer who has given a report on 02.12.2021. Thus, adequate materials are available before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assess and release the goods by the 1st respondent albeit provisionally, pending any further investigation by the office of the second respondent and by also considering the representation of the petitioner dated 02.11.2021 and also to further consider the request of the petitioner for waiver of demurrage/storage/warehouse charges, concerning the Bill of Entry No.5903739 dated 19.10.2021. 2. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid 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 for the petitioner therefore submits that petitioner is entitled for assessment on imported as declared in the Bill of Entry. 5. The learned counsel for the petitioner further submits that same goods were also allowed to be cleared by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 entitled for clearance. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 10. The Bill of Entry is pending assessment since 19.10.2021. Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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