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2009 (10) TMI 378 - AT - CustomsRefund- Cost/recovery charges/ Merchant overtime paid under protest to Custom authorities. No appeal filed against demands for charges in question. Appellant cannot be allowed to challenge the demand of charges in question by way of filing refund claim. Section 27 Custom Act, 1962. Maintainability-Appealable Order- Letters issued by Assistant Commissioner of Custom consistently requiring appellant to pay cost recovery charges/Merchant overtime (MOT), which created civil liability for assessee, falling in the domain of quasi-judicial orders rather than administrative, and were appealable.
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