Case Law Details
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 pursuant to the respondent prevailing before the Commissioner of Customs (Appeal); the benefit of reduction of duty was denied to the respondent on the ground that its application for refund was beyond the period of limitation. It is the Revenue’s case that since the duty was initially paid on the enhanced value without protest, the respondent’s claim for refund, which was made beyond the period of one year from the date of payment of duty, is barred by provisions of Section 27(1) of the Customs Act.
Conclusion-
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