https://www.taxtmi.com/caselaws?id=108022 Postal parcels routed through the foreign post office mechanism had to be processed under section 83 of the Customs Act, and on the record the importers were actual users with valid SSI registration, making the goods importable under OGL without an import licence under the prevailing Exim Policy. The alleged misdeclaration was not established because the subsequently produced invoices contained the relevant particulars of value and quantity, so confiscation under section 111(d) and section 111(m) was not justified. As confiscation failed, the consequential penalty under section 112 also could not survive. The appellate order in favour of the importer was therefore maintained. en-us Mon, 29 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 13:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108022 Postal parcels routed through the foreign post office mechanism had to be processed under section 83 of the Customs Act, and on the record the importers were actual users with valid SSI registration, making the goods importable under OGL without an import licence under the prevailing Exim Policy. The alleged misdeclaration was not established because the subsequently produced invoices contained the relevant particulars of value and quantity, so confiscation under section 111(d) and section 111(m) was not justified. As confiscation failed, the consequential penalty under section 112 also could not survive. The appellate order in favour of the importer was therefore maintained. Case-Laws Customs Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108022