https://www.taxtmi.com/caselaws?id=788629 Identical imported Cisco Catalyst 3850 Series Ethernet Switches were treated as eligible for concessional Basic Customs Duty under Notification No. 57/2017-Cus. because an earlier binding determination had already accepted the same exemption and displaced the basis for denial; the assessee succeeded on that issue. Separately, appeals concerning the remaining assessed Bills of Entry were not maintainable before the Tribunal because no prior appealable order of the Commissioner (Appeals) was shown, and duty payment under protest did not substitute for an appeal under the Customs Act; those appeals were dismissed. en-us Fri, 20 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788629 Identical imported Cisco Catalyst 3850 Series Ethernet Switches were treated as eligible for concessional Basic Customs Duty under Notification No. 57/2017-Cus. because an earlier binding determination had already accepted the same exemption and displaced the basis for denial; the assessee succeeded on that issue. Separately, appeals concerning the remaining assessed Bills of Entry were not maintainable before the Tribunal because no prior appealable order of the Commissioner (Appeals) was shown, and duty payment under protest did not substitute for an appeal under the Customs Act; those appeals were dismissed. Case-Laws Customs Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788629