https://www.taxtmi.com/caselaws?id=75311 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. en-us Mon, 06 Jul 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75311 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. Case-Laws Customs Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75311