Held - The petitioner claims that the said amount was paid under protest, though there is no documentary evidence produced by the petitioner before.....

Held - Admittedly, the amount under refund claim were deposited partly during investigation and partly during pendency of the 1st appeal. Further, .....

Held - It is, therefore, clear from the aforesaid decisions of the High Courts and the Tribunal that any amount deposited during the pendency of ad.....

Held - It is difficult for this Court to accept that the payment of custom duty imposed pursuant to an order while appealing the same can be constr.....

Held - Having considered the rival contentions, I find that learned Commissioner (Appeals) have rightly held that the amount remained with the reve.....

Held - I find that there is no dispute that the department has collected Rs. 9 Lakhs even though the adjudication process was undergoing. The amoun.....