that the costs imposed by the impugned
order were accepted, though under protest, on behalf of the petitioner and thus the petitioner after accepting ... observed as under with respect to reserving right to challenge orders after acceptance of the costs : --
"Whenever costs are accepted under protest, it always
duty in accordance with the classification made by the Assistant Collector under protest. It was mentioned in the show cause notice that the petitioner ... Though the petitioner No. 1 had been primarily paying duty under protest, yet wide letter dated 29th March, 1984, they had withdrawn their contention
petitioner informed the respondents that it had
paid the CVD under protest at the time of clearance of the goods.
3. The petitioner filed ... limitation of one year
prescribed under sub-section (1) will not apply in case
duties are paid under protest. The question then is
from which
bearing No.F-993549 dated
31.03.1991 and was received by him under protest. The receipt is
undated. However, on 17.05.1991, after the settlement ... decide the claims raised after receiving the amount of final bill under
protest and on the refusal of the petitioner to do so, respondent
that under such a provision, the claim would
be barred nevertheless. An act, including a payment can be made under
protest in several ways ... required to pay the
amount under pressure from the Department indicates that the assessee made
the payments under protest. The nature of the contents
received compensation on 17-3-1972 under protest their protest is noted and words "under protest" are written. Therefore, it is wrong that ... received compensation on 17th March, 1972, under protest, their protest is noted, whereas since no protest was made on behalf of the claimant Chanan Singh
that petitioner got the
vehicle released after paying the penalty amount under protest vide DRC-03
dated 06.05.2025. Release order dated 06.05.2025 was issued ... serial No. 8, it is specifically
mentioned as under:-
" 8. Reasons, if any -
Payment UNDER PROTEST against
reference if the amount has been accepted without protest, under Section 31(2) , Second Proviso; and in any event, even if a reference is made ... 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
last bill was received by him. au 14-12-1967, under protest as his full dues were not paid. According to him there ... when the payment of the final bill was received by him under protest and when his full claim was rejected by the defended
April 26, 1979, it transpires that the costs had been accepted under protest by the counsel for the defendants and thereafter the amended plaint ... under the order personally hands over the amount to his opponent, who, while insisting on keeping it, asserts that he receives it under protest
