1997 (7) TMI 423

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....osh, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated, the facts of the case are as follows : 1.1 The applicants/appellants deposited an amount to Rs. 1,84,941/- as per Stay Order No. E/359/90-B1 passed by CEGAT, New Delhi in connection with Order (Original) No. 44 (7302.90) C.E.-11A/89/Collr.-3/90 dated 31-5-1990 passed by Commissioner of Customs & Central E....

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....arify at this stage that when the duty is paid under the orders of the Court (whether by way of an order granting stay, suspension, injunction or otherwise) pending an appeal/reference/ Writ Petition, it will certainly be a payment under protest; in such a case it is obvious it should not be necessary to lodge the protest as provided by Rule 233B." 2. Being a payment under protest as held by....