LUKKAD IMPEX Vs. COMMISSIONER OF CUSTOMS (APPEALS), CHENNAI

JUDGEMENT

(1.) We have heard the learned counsel for the appellant/importer as well as the learned counsel for the respondent. Appeal is filed challenging the order passed in Appeal No. C/14/2010, dated 26-10-2010 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai : (2011 (268) E.L.T. 249 (Tri. - Chennai)), confirming the order of the Commissioner (Appeals).

(2.) The issue raised before us, in the light of the order passed by the Commissioner (Appeals) and the Tribunal, is whether for the purpose of importing toys, the representative samples are to be sent to testing laboratory and if found to be in conformity with the requirement of law, the toys can be allowed to be imported.

(3.) The appellant filed Bill of Entry No. 293555, dated 24-8-2009 for the import of toys from China. For the purpose of import, certain documents are required to be submitted along with import, for which, the adjudicating authority, found that the goods imported are not in compliance with the requirements of DGFT Notification 113 (RE-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 C.B.E. & C. guidelines, the Commissioner (Appeals) passed the following order: