https://www.taxtmi.com/caselaws?id=264648 The Tribunal ruled that the demand for customs duty, interest, and penalties on the importer was barred by limitation as there was no evidence of collusion or fraud. Therefore, the demand was deemed unsustainable. Penalties on the Superintendent of Central Excise and a Custom House Agent were set aside due to lack of evidence, while penalties on the exporter and its Director were upheld for manipulating export documents. en-us Wed, 22 Apr 2015 00:00:00 +0530 Fri, 08 Jan 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264648 The Tribunal ruled that the demand for customs duty, interest, and penalties on the importer was barred by limitation as there was no evidence of collusion or fraud. Therefore, the demand was deemed unsustainable. Penalties on the Superintendent of Central Excise and a Custom House Agent were set aside due to lack of evidence, while penalties on the exporter and its Director were upheld for manipulating export documents. Case-Laws Customs Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264648