TMI Blog2014 (12) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act - Held that:- a gross mis-declaration was found when goods were smuggled at foreign post office from kowloon, Hongkong. Documents filed were not signed. Items declared were Wrist watches, items actually found was Micro SD Cards, Button Cell, watches straps, Sony Electric Part CCTV. Values were grossly under declared. All these goods were smuggled in the guise of postal import. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Foreign Post Office, Kotla Road, New Delhi from Kowloon, Hong Kong by various consignees resided at New Delhi through EMS speed post parcel by mis-declaring its description and value. Parcel No. ES 123333432 HK was examined by the officers of SIIB branch Export Commissionerate on 19.10.2012/20.10.2012. Consignees name and address on the said parcel was Shri Arun Kumar, 61-41, M6, West Punjabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant proposing for confiscation of goods, rejection of declared value and for imposition of penalty. In reply to show cause notice, the appellant admitted the mis-declaration and under valuation. During the course of personal hearing also, the Advocate of the appellant admitted all the charges leveled in the show cause notice. 2. The adjudicating authority vide impugned order rejected the decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver he reduced the remission fine from ₹ 3 lakhs (Rupees three lakhs only) to ₹ 2.75 lakhs (Rupees two lakhs seventy five thousand only) and penalty was after reduced to ₹ 1.5 lakhs to 1.2 lakhs. 4. Ld. Counsel Shri B.S.Negi again raised the issue before Honble Tribunal that post import was not covered under the section 111(l) (m) of the Customs Act. I have examined that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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