https://www.taxtmi.com/caselaws?id=3633 The Tribunal dismissed the appeal regarding a dispute over the declared value of imported goods. The Appellants initially accepted a proposed value for duty assessment but later claimed assessment based on the declared value, which was rejected. Despite arguing they paid duty under protest, the Tribunal found they had accepted the higher value without protest, estopping them from challenging it later. The Tribunal also noted that a notation of 'duty paid under protest' lacked evidence of being made before payment. Consequently, the Tribunal upheld the department's decision, leading to the dismissal of the appeal. en-us Mon, 03 Dec 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3633 The Tribunal dismissed the appeal regarding a dispute over the declared value of imported goods. The Appellants initially accepted a proposed value for duty assessment but later claimed assessment based on the declared value, which was rejected. Despite arguing they paid duty under protest, the Tribunal found they had accepted the higher value without protest, estopping them from challenging it later. The Tribunal also noted that a notation of 'duty paid under protest' lacked evidence of being made before payment. Consequently, the Tribunal upheld the department's decision, leading to the dismissal of the appeal. Case-Laws Customs Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3633