Duty paid against order assessing customs duty which was appealed is duty paid under protest

Principal Commissioner of Customs (Import & General) Vs Cisco Systems India Pvt Ltd (Delhi High Court) Delhi High Court held that the very act of filing an appeal against an order imposing customs duty is a protest against the duty as assessed. Accordingly, the same is to be construed as duty paid under protest. Facts- The principal controversy involved in the present appeal is that, whether the respondent’s claim for refund of tax was beyond the period of limitation as prescribed under Section 27 of the Customs Act. Although the customs duty was reassessed by the Adjudicating Authority ...