2020 (7) TMI 362

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..... al before appropriate forum - HELD THAT:- The appellant has paid duty under protest. Whenever an assessee pays duty under protest, it indicates a challenge by him on the demand of duty made by the department. Therefore it is for the department to pass appropriate assessment order considering the protest made by the assessee. In the present case, the decision of the Hon ble Supreme Court in the cas .....

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..... ate forum. 2. Today, when the matter came up for hearing, learned counsel Shri T. Sundaranathan appeared and argued the matter. It is submitted by him that the appellant had paid duty under protest and the same has been recorded in the Bill of Entry. Hence there is no requirement for the appellant to challenge the same by filing an appeal. The department ought to have issued an order as to whethe .....

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