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2019 (6) TMI 1158
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....ellant. Shri Dharmender Singh, Superintendent (AR), for the Respondent. ORDER Shri Fichadia Jaykar G. was proceeded against under Customs Act, 1962 as post parcels consigned to him were, upon detailed examination, found to contain 'electronic components' and 'wrist watch hands' that were confiscated absolutely without offering option to redeem as it was held that the importer had not come....
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....cision of the Tribunal in Sandeep Sehgal v. Commissioner of Customs, New Delhi [2009 (248) E.L.T. 228 (Tri.-Del.)] it is his contention that Notification No. 78-Cus., dated 2nd April, 1938 prescribed certain requirements in relation to parcel post which, not being complied with, rendered the goods to be prohibited for import under Section 11 of Customs Act, 1962. 5. On perusal of the impug....