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of CESTAT held that the plea of double jeopardy by the appellant courier company fails because regulatory contravention under the Courier Regulations and the substantive offence under the Customs Act are distinct. CESTAT found no material establishing active collusion or abetment by the courier company in the attempted export of prohibited pseudo-ephedrine; hence no offence under the Customs Act was made out against it and penal action against the courier company is dropped. Applying the doctrine of proportionality, the tribunal reduced the monetary punishment imposed on the individual appellant to Rs.200,000 under each of ss.114(i) and 114AA, with consequential relief as available in law; appeal disposed.
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