2003 (7) TMI 340

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of penalty of Rs. 10,000/-, we take up the appeal itself inasmuch as the issue lies in a narrow compass. 2. The appellant received a gift from Singapore declaring the contents as 65 pcs. of phones whereas the same were found to be mobile phones. The value shown at the label affixed on the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant. He also draws our attention to the Tribunal's decision in the case of Commissioner of Customs, Mumbai v. M. Vasi reported in 2003 (151) E.L.T. 312 (Tri. - Mumbai) wherein in Paras 18 and 19, it has been held that if the declaration pasted on the post parcel is found to be not sufficient, even then the confiscation under Section 111(d) of the Customs Act were not warranted. Similarly, in P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the value assessed by the Customs authorities in accordance with law. As such, we set aside the confiscation and imposition of penalty upon the appellant and remand the matter to the proper authority for adjudging the appellant's duty liability for getting clearance of the goods in question. Appeal is disposed of in the above terms. Stay Petition also gets disposed of.
Case laws, Decisions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X