2019 (6) TMI 1158

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..... o postal articles, the postal authorities are custodians till delivery at the address. Until that authority made efforts to deliver the parcel but were unable to do so, the presumption of there being no importer does not arise. It was, therefore, improper to deny the option to redemption by the person to whom the parcel was addressed and would be the recipient. There is no justification for abs .....

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..... t, 1962 as post parcels consigned to him were, upon detailed examination, found to contain electronic components and wrist watch hands that were confiscated absolutely without offering option to redeem as it was held that the importer had not come forward to claim the goods. It is seen from Order-in-Original No. CC/MJ/25/2010/ADJ/ACC (IMP), dated 30th November, 2010 of Commissioner of Customs, .....

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..... ication No. 78-Cus., dated 2nd April, 1938 prescribed certain requirements in relation to parcel post which, not being complied with, rendered the goods to be prohibited for import under Section 11 of Customs Act, 1962. 5. On perusal of the impugned order, it is seen that the original authority has erred in concluding that, in post parcel, the importer was required to declare himself to b .....

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