Postal import-No confiscation of goods imported through parcel on account of misdeclaration and undervaluation

In case of postal parcel, declaration on goods is done by  foreign exporter(sender).Therefore, any wrong declaration for value and description of goods on the parcel ,Indian buyer cannot be held responsible. Hence, no fine and penalty on this account.
(This is based on CESTAT Ahmedabad judgement reported in 2013(293)E.L.T.412(Tri.-Ahmd.))