Gee Pee Mica Enterprises vs Commissioner Of Customs ... on 17 May, 2024
In support of his submission he
relied on the decision in Hanuman Prasad vs. Collector of Customs,
Jaipur5. Similarly on the point of payment of differential duty 'under
protest', learned authorised representative has pointed out that in the
challan dated 26.03.2021 there is no mention that the duty is being
3 2018 (362) ELT 819 (Tri.-Del.)
4 2004 (164) ELT 136 (SC)
5 1998 (99) ELT 658 (Tribunal)
5
C/55268/2023
paid 'under protest' and it is only subsequently vide letter dated
16.04.2021 that the appellant has stated that the amount has not been
voluntarily deposited but was 'under protest'.