2002 (2) TMI 1275

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..... for the Respondent. [Order per : Justice K.K. Usha, President]. These appeals arise out of a Common Order passed by the Commissioner of Customs (Appeals) in Appeal No. HKS (807 808) ICD/2001, dated 26-9-2001 filed by the appellant. The appeals were dismissed by the Commissioner (Appeals) on the ground that the appellant has not opted for any provisional assessment in the case and that .....

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..... s before us we take the view that the duty had been paid under protest. Admittedly no reply was given to the appellant to the letters sent by him requesting for appealable order. The recipient of the letter could have certainly informed the latter that his remedy lies elsewhere. It is unfortunate that officers discharging public duty do not realize that their inaction can drive citizens to unneces .....

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