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    <title>Goods by Post Not Confiscated for Misdeclaration; Section 112(a) Penalty on Assessee Unwarranted.</title>
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    <description>Mis declaration of Goods – goods arrived by post parcel will not liable for confiscation u/s 111(l) and 111(m) - the penalty imposed u/s 112(a) on the assessee was also unwarranted - AT</description>
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      <description>Mis declaration of Goods – goods arrived by post parcel will not liable for confiscation u/s 111(l) and 111(m) - the penalty imposed u/s 112(a) on the assessee was also unwarranted - AT</description>
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