Sampling of Imported Toys cannot be avoided for Difficulties, or commercial detriment

Scale Arts In Vs Commissioner of Customs (NS-IV) (CESTAT Mumbai) 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. Indeed, the policy has afforded sufficient latitude for such goods to be cleared, pending the completion of the testing requirements, on condition that they would not, commercially, be released in the market. According to Learned Counsel, the non-availability of a test of safety for su...