2003 (7) TMI 340

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..... r per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of penalty of Rs. 10,000/-, we take up the appeal itself inasmuch as the issue lies in a narrow compass. 2. The appellant received a gift from Singapore declaring the contents as 65 pcs. of phones whereas the same were found to be mobile phones. The value shown at the label affixed on the parcel was Sin .....

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..... draws our attention to the Tribunal s decision in the case of Commissioner of Customs, Mumbai v. M. Vasi reported in 2003 (151) E.L.T. 312 (Tri. - Mumbai) wherein in Paras 18 and 19, it has been held that if the declaration pasted on the post parcel is found to be not sufficient, even then the confiscation under Section 111(d) of the Customs Act were not warranted. Similarly, in Para 19, it has b .....

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