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2013 (8) TMI 779 - AT - CustomsMis declaration of Goods – confiscation of goods u/s 111(m) – custom duty – penalty u/s 112(a) - Department was of the view that the the silver jewellery which was imported was having Americcan standard high priced stone and not low cost stones – they issued notice for Confiscation of goods u/s 111(m) and custom duty was imposed – penalty u/s 112(a) were imposed – Held that:- following the judgment of Commissioner of Customs vs. M. Vasi (2002 (11) TMI 135 - CEGAT, MUMBAI) held that, goods arrived by post parcel will not liable for confiscation u/s 111(l) and 111(m) - the penalty imposed u/s 112(a) on the assessee was also unwarranted – order set aside – decided partly against revenue
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