2015 (1) TMI 1207

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..... fer the matter to the larger bench to resolve the following issue, whether the goods can be held liable for confiscation and consequently the redemption fine and penalty can be imposed on imports made through post parcel or not? - C/53490-53493/2014-CU(SM) - Interim Order Nos. IO/44-47/2015-CU(SM) - Dated:- 15-1-2015 - Shri Ashok Jindal, Member (J) Shri V.S. Negi, Advocate, for the Appella .....

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..... rough post parcel if the description of value does not match with the declaration made by the level of the supplier, cannot be held as declaration by the importer. Therefore, the redemption fine and penalty are not imposable as held by this Tribunal in the case of Kuresh Laila v. C.C., Chennai - 2005 (189) E.L.T. 45 (Tri.-Chennai) and Sandhya Jewellers v. C.C., Ahmedabad - 2013 (293) E.L.T. 412 (T .....

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