https://www.taxtmi.com/caselaws?id=34510 The Tribunal set aside the order for absolute confiscation of imported goods, as the goods arriving via post parcel were not liable for confiscation under Sections 111(l) and 111(m) of the Customs Act, 1962. The penalty imposed under Section 112(a) on Mr. P. Kumar was deemed unwarranted since the goods were not liable for confiscation. Additionally, the rejection of the ownership claim of the consignor, Mr. Pichai Rakchu, was overturned as there were no provisions in the Customs Act to reject such claims. The appellants were granted relief, and the impugned order was set aside. en-us Tue, 21 Oct 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34510 The Tribunal set aside the order for absolute confiscation of imported goods, as the goods arriving via post parcel were not liable for confiscation under Sections 111(l) and 111(m) of the Customs Act, 1962. The penalty imposed under Section 112(a) on Mr. P. Kumar was deemed unwarranted since the goods were not liable for confiscation. Additionally, the rejection of the ownership claim of the consignor, Mr. Pichai Rakchu, was overturned as there were no provisions in the Customs Act to reject such claims. The appellants were granted relief, and the impugned order was set aside. Case-Laws Customs Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34510