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2019 (6) TMI 1158 - CESTAT MUMBAIParcel post - non-compliance with the requirements of parcel post - prohibited item or not - HELD THAT:- The original authority has erred in concluding that, in post parcel, the importer was required to declare himself to be so. Under the law relating to 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 absolute confiscation as inability to identify of an importer does not suffice. The inability to deliver would automatically have rendered the confiscation absolute as option to redeem could not have been exercised. Matter remanded back to the original authority for a fresh adjudication after giving due notice to the importer and to pass orders in accordance with the provisions of Customs Act, 1962 - appeal allowed by way of remand.
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