Despite Duty Payment Under Protest cannot be treated as acceptance of re-assessment

Midas Treads (India) Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)

The case of Midas Treads (India) Pvt Ltd vs. Commissioner of Customs, heard by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore, revolves around the classification of imported goods and the acceptance of reassessment under protest. Here’s a detailed summary:

1. Background: Midas Treads imported 7,000 kilograms of insoluble Sulphur (Crystex HS OT 20) from Germany and claimed classification under CTH 2503.00.90 of the Customs Tariff Act, 1975. Howev

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