TMI Blog2007 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... arly points to acceptance of the enhanced value - noting on the back of the B/E as ‘duty paid under protest’ was not proved made before the payment of duty & clearance of the goods – B/E not countersigned by any customs official – refund admissible - CDM/82/2004 - A/1986/KOL/2007 - Dated:- 3-12-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member'(J) [Order per : Chitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t." 2. It is clear from the aforesaid communication that the Appellants d not dispute the proposed value of US $ 610. Only subsequently they have claimed assessment on the basis of the declared value and refund of extra duty The Authorities below have rejected the claim of the Appellants leading to this Appeal. 3. The main thrust of the argument of the learned Advocate is that the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The entry is also not countersigned by any customs official. Such an entry on the back of the triplicate copy of the bill of entry is no proof that the Appellants paid the duty under protest. There is also no explanation forthcoming as to why the procedure laid down for registering a protest was not followed. 4. The learned Advocate also cites the decision of the Tribunal in the case of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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