Credit of additional customs duty allowed on the strength of an appraising officer's certificate proving payment.

Credit of Additional Duty of Customs paid on import was accepted where the importer produced a certificate from the Appraising Officer proving payment, even though the bill of entry had not originally reflected assessment of that duty. The decisive point was that the duty was in fact subsequently charged and paid, and the certificate was treated as sufficient evidence of payment when no other practical means was available to establish the claim. On those facts, entitlement to credit was upheld and the Revenue's challenge failed.

---

---

Issues: Whether credit of Additional Duty of Customs paid on import was admissible on the strength of a certificate issued by the Appraising Officer when the bill of entry had not originally reflected assessment of such duty.

Analysis: It was undisputed that Additional Duty of Customs was subsequently charged and paid by the importer. The certificate issued by the Appraising Officer served as proof of payment, and no other practical route was available to the importer to establish such payment. On these facts, the entitlement to take credit of the duty paid was accepted.

Conclusion: Credit of the Additional Duty of Customs was admissible to the importer, and the Revenue's challenge failed.

---