https://www.taxtmi.com/caselaws?id=173778 The Tribunal rejected the Revenue's appeal regarding the valuation of imported goods and penalty imposition. The subsequent refund claim by the appellant was initially contested by the Revenue on grounds of being time-barred. However, the Tribunal allowed the appeal, ruling that the duty was paid under protest, entitling the appellant to the refund without time-bar implications. The judgment underscored the significance of proving payment under protest for refund claims and the necessity of complying with legal principles in customs cases. en-us Fri, 12 Sep 2014 00:00:00 +0530 Tue, 22 Sep 2015 14:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173778 The Tribunal rejected the Revenue's appeal regarding the valuation of imported goods and penalty imposition. The subsequent refund claim by the appellant was initially contested by the Revenue on grounds of being time-barred. However, the Tribunal allowed the appeal, ruling that the duty was paid under protest, entitling the appellant to the refund without time-bar implications. The judgment underscored the significance of proving payment under protest for refund claims and the necessity of complying with legal principles in customs cases. Case-Laws Customs Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173778