https://www.taxtmi.com/caselaws?id=51756 An importer's challenge to classification cannot be rejected merely because duty was not paid under protest where the importer had consistently disputed the classification from the outset. Filing the appeal itself constituted protest against the Revenue's view, and payment of duty to avoid demurrage did not amount to acquiescence or estoppel. A precedent involving acceptance of valuation in consultation was distinguished on its facts because the present dispute involved a continuous objection to classification. The appeal should therefore not have been dismissed on estoppel grounds and had to be examined on merits. en-us Wed, 21 Aug 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51756 An importer's challenge to classification cannot be rejected merely because duty was not paid under protest where the importer had consistently disputed the classification from the outset. Filing the appeal itself constituted protest against the Revenue's view, and payment of duty to avoid demurrage did not amount to acquiescence or estoppel. A precedent involving acceptance of valuation in consultation was distinguished on its facts because the present dispute involved a continuous objection to classification. The appeal should therefore not have been dismissed on estoppel grounds and had to be examined on merits. Case-Laws Customs Wed, 21 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51756