https://www.taxtmi.com/caselaws?id=236487 For goods imported by post, Section 82 creates a deeming entry based on the accompanying label or declaration, and Section 2(16) treats that postal entry as the relevant import entry. Where the consignment is received as a post parcel and the invoice or declaration discloses description, quantity and value, alleged misdescription in overseas documentation does not, by itself, justify confiscation under Section 111(m). On that footing, penalty under Section 112(a) also cannot be sustained because it is consequential to the failed confiscation. en-us Wed, 10 Apr 2013 00:00:00 +0530 Thu, 29 Aug 2013 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236487 For goods imported by post, Section 82 creates a deeming entry based on the accompanying label or declaration, and Section 2(16) treats that postal entry as the relevant import entry. Where the consignment is received as a post parcel and the invoice or declaration discloses description, quantity and value, alleged misdescription in overseas documentation does not, by itself, justify confiscation under Section 111(m). On that footing, penalty under Section 112(a) also cannot be sustained because it is consequential to the failed confiscation. Case-Laws Customs Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236487