Customs duty penalty deeming rules extended to treat penalty paid on determination as a charge for non-payment of duty. Amends section 28 of the Customs Act by substituting clause (i) in sub-section (6) so that, in addition to the matters stated therein being deemed conclusive, any penalty paid under sub-section (5) on determination under that sub-section is also deemed a charge for non-payment of duty. The amendment extends the deeming effect to the penalty paid in the specified circumstances.