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TMI Blog2015 (6) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... by flight on 16.6.2009. The parcels were found to contain memory cards of foreign parcels, was M/s. King Reach International Hong Kong and the consignee was M/s K. J. Imort Export, Ahmedabad. Invoices were also found in the parcels. The goods were valued at Rs. 1,17,60,480 (CIF value). The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared. Follow-up action was taken in Ahmedabad. The proprietor of M/s K J Import Export, Shri Kamlesh Soni, in his statement on 09.07.09 before the Customs stated that the was doing everything on the instructions of one Shri Deepu alias Shri Deepak Ghanshyam. In the past also, consignments of memory cards were cleared on bills of entry at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper procedure for importing goods through post parcel in Sub Foreign Post Office via transit points and that was being followed. So the goods should not have been intercepted in Mumbai. He further submitted that the letter dt. 9.7.2009 on which the department is placing reliance is not even part of the relied upon documents. On the other hand, he drew my attention to subsequent letters written by Shri Kamlesh Soni on 16 th November 2009, 6 th March 2010, 15 th March 2010 and 5 th April 2010. In the last three letters he specifically wrote that the goods should not be auctioned and he claimed ownership of the goods. These letters have been ignored by the adjudicating authority. Further, the signatures in the statements recorded on 9.7.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the confiscation of the goods under Sections 111(d) and 111(m) of the Customs Act, 1962. This is a serious contention and I proposed to address this issue first. Sections 111 (d) and 111(m) are reproduced below for convenience. SECTION 111. Confiscation of improperly imported goods, etc . - The following goods brought from a place outside India shall be liable to confiscation :- (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force; (m) any goods which do not correspond in respect of value or in any other particular with the entry made under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el. The Ld. A.R. in his written submissions stated that as per Note 6 to Chapter 98, goods against an import license cannot be imported through post. It is true that goods imported under an import license do not fall Chapter Heading 98.04. However, in this case the Counsel has rightly taken the stand that they are not importing goods under a license nor have they imported goods for personal use. Therefore, the goods not being covered under Chapter Heading 98.04, there is no violation on their part. Therefore there appears to be no contravention of any law and violation of Section 111(d). As regards the alleged violation of Section 111(m) of the Customs Act, I find that the Commissioner in his order has clearly stated that the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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