Payment of Duty Under Protest Not Treated as Appealable Order: CESTAT Mumbai

Ingram Micro India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, examined appeals arising from an order dated 17.08.2022 passed by the Commissioner of Customs (Appeals). The dispute involved two primary issues: (i) eligibility of imported “Cisco Catalyst 3850 Series Ethernet Switches” for concessional Basic Customs Duty (BCD) at 10% under Notification No. 57/2017-Cus. dated 30.06.2017, and (ii) maintainability of multiple appeals filed before the Tribunal. The appellants had classified the imported goods under ...