https://www.taxtmi.com/caselaws?id=345107 Customs duty paid pursuant to a High Court interim order permitting release of imported goods on payment under protest was treated as duty paid under protest for refund purposes. Because the clearances under all 28 Bills of Entry were made subject to final orders in pending proceedings, the duty could not be regarded as finally assessed and the one-year limitation under section 27 of the Customs Act, 1962 did not bar the refund claims. The settled principle applied was that payment made under a court order during pending litigation is payment under protest, even without a separate protest in the prescribed form. en-us Mon, 03 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345107 Customs duty paid pursuant to a High Court interim order permitting release of imported goods on payment under protest was treated as duty paid under protest for refund purposes. Because the clearances under all 28 Bills of Entry were made subject to final orders in pending proceedings, the duty could not be regarded as finally assessed and the one-year limitation under section 27 of the Customs Act, 1962 did not bar the refund claims. The settled principle applied was that payment made under a court order during pending litigation is payment under protest, even without a separate protest in the prescribed form. Case-Laws Customs Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345107