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Payment of duty under protest

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Querist : Anonymous

Querist : Anonymous (Querist)

23 December 2012 Is there as specific format for the letter to be given to the AC or DC citing reasons for payment of customs duty under protest due to dispute regarding classification?

If so, please let me know what the format is.

Thank you.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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01 January 2013 When the importers do not agree with the assessment made in the Bill of entry respect of classification/valuation/rate of duty etc., they may pay the duty ‘under protest’ as provided for the Section 27 of the Customs Act 1962. In such cases the importers should indicate the reasons in writing for such protest, which will be registered by the customs officers and intimated to the Importers. The advantage of paying the duty under protest is that in such cases the time stipulated in Section 27 of customs Act, 1962 to prefer refund claim shall not apply.

a request letter made Addressed to AC/ DC is sufficient only.

regards,

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