https://www.taxtmi.com/caselaws?id=110869 The Appellate Tribunal CESTAT, Mumbai addressed issues concerning the valuation of imported goods, refund claims under the Customs Act, and the concept of payment of duty under protest. The Tribunal held that filing an appeal against an assessment order implies payment under protest, allowing the appellant's claim for a refund of excess duty paid. The Tribunal set aside the Commissioner (A)'s order and granted consequential relief in accordance with the law. en-us Tue, 03 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110869 The Appellate Tribunal CESTAT, Mumbai addressed issues concerning the valuation of imported goods, refund claims under the Customs Act, and the concept of payment of duty under protest. The Tribunal held that filing an appeal against an assessment order implies payment under protest, allowing the appellant's claim for a refund of excess duty paid. The Tribunal set aside the Commissioner (A)'s order and granted consequential relief in accordance with the law. Case-Laws Customs Tue, 03 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110869