The assessee paid customs duty under protest during the relevant previous year and claimed deduction under section 43B. The Assessing Officer disallowed the claim. The Tribunal held that the liability had crystallised during the relevant year and the customs duty had actually been paid. Since any refund received had already been offered to tax in the subsequent assessment year, disallowance of the deduction would result in double taxation. The addition was therefore deleted. (AY. 2018-19).