limitation under the Act or the Rules made thereunder. It is submitted that the petitioner did not pay the duty under protest and as such ... further contended that under the Act and Rules either the petitioner has to pay duty under protest or to claim refund within six months from
reference under Section 18 , would be submitted :
Provided that any person admitted to be interested may receive such payment under protest as to the sufficiency ... application under Section 18 .
Mr. Dutt appearing for the petitioner states that the application was for the money to be paid under protest and therefore
limitation under the Act or the Rules made thereunder. It is submitted that the petitioner did not pay the duty under protest and as such ... further contended that under the Act and Rules either the petitioner has to pay duty under protest or to claim refund within six months from
under proviso to Section 27 of the Customs Act, the limitation of 6 monthes shall not apply if the duty has been paid under protest ... under protost explicitly, there is no scope to infer from circumstance that the petitioner had paid the duty in respect of other consignments under protest
under Order 30, Rule 3(a). That rule says:
Any person served with summons as a partner under Rule 3 may appear under protest, denying ... person who has been served as a partner under Rule 3, appears under protest, the service on him as service on the firm
compensation money stated only in the application under Section 18 that he would receive the money under protest the amount was not received under ... right regarding the reference under Section 18 . Therefore, the amount that was withdrawn was in fact under protest and we comprehend that the Land Acquisition
petitioner received such payment and the same was received "under protest" and without prejudice to its claim for further sum. The final payment ... final bill. As the contractor/respondent struck out the remark "under protest" and further endorsed thereon "accepted as full and final
said order the appellate
authority held that duty paid under protest tantamounts to challenge to the
assessment and further challenging/modification of the assessment ... that
the department has not disputed that duty has been paid under protest by the
respondent for all 174 bills of entry and no infirmity
relevant bill of entry to show whether the duty was paid under protest or not and in not considering the bill of entry lying ... under the custody of Customs Authorities?
3. Whether, the conclusion of the Tribunal that the duty is not proved to have been paid under protest
central Legislature and that in consequence certain money they have paid under protest to the Government of India as income tax under the protest ... cannot exercise discretion under Section 45 . Arrange payment by March 15."
On or about March 12, 1941, the plaintiffs under protest remitted
