2009 (5) TMI 762

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....riharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellants herein had re-imported a consignment of 2000 kgs. of Ibuprofen from Canada under Bill of Entry dt. 19-10-92. They sought clearance of the re-imported goods under Section 20 of the Customs Act, 1962 and also claimed duty-free clearance under Notification No. 132/61-Cus. dt. 9-12-61. The....

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....ar. The Commissioner (Appeals) vide the impugned order upheld the rejection; hence this appeal before the Tribunal. 2. We have heard both sides. We find force in the submission of the appellants that payment of duty on the goods is to be treated as payment 'under protest' for the reason that they did not blindly accept the assessment but challenged it by way of filing an appeal against the....