their price-list. They started paying duty under protest by marking the G.P.I. with the words "under protest ... duty under protest. The term 'under protest' has got a legal significance. The value of the phrase "under protest
Chiripal Poly Films Ltd vs Customs (P) Jamnagar on 12 August, 2025
Customs, Excise &
p. 166 at para P at p.
Appellant reflecting the four 22 296
invoices
3. Extract of PLA showing payment p. 165 para ... Pappu Long Book of Basudeo p. 172 at para R at p.
Prasad & Sons 40 298
5. Protest Letter dated 07.04.2003 p
same later on and he
immediately made protest and sent letter to the O.P. No.1 on
19.10.2016 in which he demand entire ... made protest to the O.P. No.1.
The O.P. No.1 pressurised the complainant to receive the above
amount, then the complainant gave
also
immediately gave intimation regarding the incident to the O.P. The O.P. sent
the Surveyor to the spot, who conducted Spot Survey ... submitted claim form before the O.P. on 11.10.2014. The O.P. found the claim of
the complainant genuine and accepted the claim
tune of Rs.3,86,360/- to the O.P. and the O.P. assured to pay the
amount of the expenditure incurred ... respondent (O.P.), then the appellant
(complainant) would have immediately sent letter to the respondent
(O.P.) regarding receiving the amount under protest. Therefore
during later evening when the concreting in decking of span P-41-P-42 was in progress, the centering material built up of structural steel ... amount of Rs.2,94,034.00 from the respondent (O.P.) under protest. The finding recorded by the District Forum is erroneous and first report
under protest. The said sum was
claimed as an expenditure by way of debit to the P&L account in the previous
year relevant ... paid an entry tax of Rs.2,07,80,623/- though under
protest and in the income tax assessment the said amount was claimed
sales tax paid under protest.
34. Ld. Sr. Counsel for the assessee submitted that custom duty was paid
under protest that represented the duty paid ... statutory authorities, i.e. the Excise Department and the
29 | P a g e
Customs Department. Although, the assessee has disputed such additional
demand however
under protest had not been prescribed, has held that once the protest was made within the limitation period the claims flowing from that protest must ... paid duty under compulsion and addressed a letter of protest even if actual protest endorsements are not made on duty paying documents such as deposit
