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TMI Blog2016 (6) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods were imported through EMS Speed Post, which were not liable to seizure/ confiscation in terms of Section 111 of the Customs Act, 1962. Since the provisions of Section 111 do not specifically deal with seizure of goods imported through post parcel, therefore, imposition of redemption fine and penalty are not in conformity with the statutory provisions followed by Sandhya Jewelers vs Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 24.03.2014. 2. Brief facts of the case are that the goods imported from Hong Kong to New Delhi through EMS speed post were examined by the officers of SIIB branch of Export Commissionerate. On examination, it was detected that button cell and watch parts were contained in the imported parcel, instead of house hold articles as declared by the importers. Based on the inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submits that goods imported through post parcel are not liable for seizure/ confiscation under Section 111 of the Customs Act, 1962 and accordingly, no redemption fine and penalty are imposable on the appellants. To support such stand, the Ld. Advocate has relied on the decision of this Tribunal in the case of Sandhya Jewelers vs Comm. of Customs (Ahmadabad) reported in 2013 (29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Section 111 do not specifically deal with seizure of goods imported through post parcel, I am of the view that imposition of redemption fine and penalty are not in conformity with the statutory provisions. I find that the Tribunal in the case of Sandhya Jewelers (supra) and Kuresh Laila (supra) has set aside confiscation of goods, holding that Section 111 of the Act will have no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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