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2017 (3) TMI 447 - AT - CustomsImposition of penalties - recovery of ‘red sander wood logs’ in courier package shipped - natural justice - Held that: - The appellant is a courier that accepts packages from other booking agencies. There is no requirement for the courier to examine cargo or items that are shipped through them. It is a normal practice for such entities to rely upon the documents furnished by those who actually do the booking at the customer’s end - there being no evidence that the appellant was aware of the illegal nature of the shipment being effected or that the appellant was aware that the owner was the said Syed Ismail and not Frankie as mentioned in the documents, the ingredients for the imposition of penalty u/s 114 and 114AA does not exist - appeal allowed - decided in favor of appellant.
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