2021 (4) TMI 429

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.... Brief facts are that the appellant filed 5 Bills of Entry for the import of "Digitizer" under CTH 90221490 without availing the benefit of Notification No. 12/2012-CE (Sl. No. 312). They filed a letter dated 29.6.2016 requesting the Assistant Commissioner to reassess the bills of entry after extending the benefit of the above Notification. The said request was rejected by the Assistant Commissio....

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....before the Tribunal. 2. On behalf of the appellant, ld. Counsel Dr.S. Krishnanandh appeared and argued the matter. He submitted that the appellant had requested for reassessment of the bills of entry and had also filed an appeal since such requested was rejected. It can be sufficiently noted that the duty was paid under protest. Therefore, the limitation prescribed under section 27(2) of the Cust....