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2016 (6) TMI 225 - AT - CustomsImport of button cells and watch parts through post parcel - Mis-declaration of goods - Confiscation of seized goods - Imposition of redemption fine and penalty - Held that:- it is an admitted facts that 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 Comm. of Customs (Ahmadabad) [2013 (8) TMI 779 - CESTAT AHMEDABAD]. - Decided in favour of appellant
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