https://www.taxtmi.com/caselaws?id=51562 For post parcels, the declaration accompanying the parcel operates as the statutory entry, so customs liability cannot be fastened merely because the consignee's paperwork is irregular or an Import Export Code is obtained later. The description of the goods was not materially false, the value matched the invoice, and the goods were freely importable; confiscation was therefore not justified. Penalty for abetment also requires conscious knowledge and participation in the offence, which was not shown against the partners or other noticees. On these facts, confiscation and penalty both failed. en-us Tue, 12 Nov 2002 00:00:00 +0530 Fri, 02 Jan 2026 16:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51562 For post parcels, the declaration accompanying the parcel operates as the statutory entry, so customs liability cannot be fastened merely because the consignee's paperwork is irregular or an Import Export Code is obtained later. The description of the goods was not materially false, the value matched the invoice, and the goods were freely importable; confiscation was therefore not justified. Penalty for abetment also requires conscious knowledge and participation in the offence, which was not shown against the partners or other noticees. On these facts, confiscation and penalty both failed. Case-Laws Customs Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51562