There is no rules under Customs Act 1962 prescribed for exact procedure to be followed in case duty paid under protest to the Customs department.But various Court rulings and Public Notices are issued by the department which state the procedures to be followed by the Trade for duty under protest.
Logically,if any person is registering protest than it is assumed that in future also he is paying duty under protest.Suppose,if he pay duty without any protest for future clearance then it
means that earlier registered protest is deemed to have been vacated.The Importer has accepted contention of the department for paying duty.In another situation,once duty is paid under protest,the importer has to pay under protest till it is vacated by the d