2017 (3) TMI 447

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....ssioner (AR) for the respondent Order Dispute relates to recovery of 'red sander wood logs' in courier package shipped by Frankie through the appellant M/s Bombino Express Pvt Ltd. The original authority imposed penalties of Rs. 50,000/- on the courier under section 114 of the Customs Act, 1962 of Rs. 25,000/- under section 114AA of Customs Act, 1962 and of Rs. 25,000/- under section 158(2)(....

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.... 5. It is the contention of the appellant that the order was passed without hearing them and that the courier shipping bill had been filed on the basis of documents furnished by the booking courier, Atlantic International Courier and M/s Fastway Worldwide Express, who had not been made noticees. It is also contended that the quashing of penalty under section 158 should lead to quashing of other ....