9911796707
TMI Blog2021 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... R 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 Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by limitation. When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. The Tribunal in the case of Bayshore Glass Trading Pvt. Ltd. (supra) has held that when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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