https://www.taxtmi.com/caselaws?id=43200 Refusal to allow part clearance of imported goods against payment of basic customs duty under protest was treated as arbitrary where classification and exemption disputes were still pending. The importer's offer to pay duty at the rate asserted by the department could not be rejected merely because the substantive classification challenge would continue in regular proceedings. Clearance was therefore permitted on payment of basic customs duty at 100% ad valorem under protest, without prejudice to the importer's exemption claim. en-us Wed, 16 Jan 1991 00:00:00 +0530 Wed, 16 Jun 2010 17:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43200 Refusal to allow part clearance of imported goods against payment of basic customs duty under protest was treated as arbitrary where classification and exemption disputes were still pending. The importer's offer to pay duty at the rate asserted by the department could not be rejected merely because the substantive classification challenge would continue in regular proceedings. Clearance was therefore permitted on payment of basic customs duty at 100% ad valorem under protest, without prejudice to the importer's exemption claim. Case-Laws Customs Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43200