https://www.taxtmi.com/caselaws?id=449169 The CESTAT Chennai held that when duty is paid under protest, the doctrine of merger applies once the protest is vacated by an order from the proper officer. The second proviso to Section 27(1) of the Customs Act 1962, which exempts protest payments from the one-year limitation, ceases to apply after the protest order is issued. Subsequently, Section 27(1B)(b) governs the limitation period, computed from the date of the order. The tribunal found the lower authority's reasoning sound and upheld the impugned order, disposing of the appeal. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 06 Feb 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449169 The CESTAT Chennai held that when duty is paid under protest, the doctrine of merger applies once the protest is vacated by an order from the proper officer. The second proviso to Section 27(1) of the Customs Act 1962, which exempts protest payments from the one-year limitation, ceases to apply after the protest order is issued. Subsequently, Section 27(1B)(b) governs the limitation period, computed from the date of the order. The tribunal found the lower authority's reasoning sound and upheld the impugned order, disposing of the appeal. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449169