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

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