https://www.taxtmi.com/caselaws?id=778796 CESTAT held the offence under Courier Regulations and the Customs Act were distinct, rejecting double jeopardy for the courier. The tribunal found no active collusion or abetment by the courier in attempted export of prohibited pseudo-ephedrine and dropped penal action against the courier appellant. The individual consignor's penalties under ss.114(i) and 114AA Customs Act, 1962 were reduced to Rs.2,00,000 each (from higher amounts), with consequential relief as per law. Appeal disposed. en-us Thu, 18 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778796 CESTAT held the offence under Courier Regulations and the Customs Act were distinct, rejecting double jeopardy for the courier. The tribunal found no active collusion or abetment by the courier in attempted export of prohibited pseudo-ephedrine and dropped penal action against the courier appellant. The individual consignor's penalties under ss.114(i) and 114AA Customs Act, 1962 were reduced to Rs.2,00,000 each (from higher amounts), with consequential relief as per law. Appeal disposed. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778796