https://www.taxtmi.com/caselaws?id=372027 A customs demand, interest and penalties were found unsustainable where the investigation remained incomplete for years and the essential documents needed to establish liability were not obtained from the foreign customs authority. The record showed that the enquiry depended on Bangladesh Customs material, yet no such evidence had been received despite the prolonged delay. On that basis, the proceedings were treated as untenable, the impugned orders were set aside, and relief was granted to the appellants. en-us Fri, 14 Sep 2018 00:00:00 +0530 Tue, 01 Jun 2021 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372027 A customs demand, interest and penalties were found unsustainable where the investigation remained incomplete for years and the essential documents needed to establish liability were not obtained from the foreign customs authority. The record showed that the enquiry depended on Bangladesh Customs material, yet no such evidence had been received despite the prolonged delay. On that basis, the proceedings were treated as untenable, the impugned orders were set aside, and relief was granted to the appellants. Case-Laws Customs Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372027