https://www.taxtmi.com/caselaws?id=191886 The appeal was rejected on the ground of limitation as the appellant failed to challenge the final assessment in the Bills of Entry or lodge a protest within the prescribed period. The Tribunal remanded the matter to the original adjudicating authority to determine if duty was paid under protest, emphasizing the need for evidence to support this claim and highlighting that if duty was paid under protest and the protest was not vacated, the limitation period may not apply. The decision underscored the significance of establishing payment under protest and directed a reevaluation based on the evidence provided. en-us Wed, 13 Apr 2016 00:00:00 +0530 Fri, 09 Sep 2022 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191886 The appeal was rejected on the ground of limitation as the appellant failed to challenge the final assessment in the Bills of Entry or lodge a protest within the prescribed period. The Tribunal remanded the matter to the original adjudicating authority to determine if duty was paid under protest, emphasizing the need for evidence to support this claim and highlighting that if duty was paid under protest and the protest was not vacated, the limitation period may not apply. The decision underscored the significance of establishing payment under protest and directed a reevaluation based on the evidence provided. Case-Laws Customs Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191886