https://www.taxtmi.com/caselaws?id=107645 Credit of additional customs duty could not be taken on the strength of the bill of entry because the appellant failed to establish a valid endorsement in its favour. The declaration relied on was undated, not shown to have been submitted to Customs, and was inconsistent with the bill of entry, which named Galaxy Paints Ltd. as importer. The claimed high-sea sale before entry into territorial waters was therefore not supported by the record, and mere payment of duty-related amounts by the appellant did not satisfy the legal requirement for availing credit. Denial of credit was upheld. en-us Fri, 11 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 10:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107645 Credit of additional customs duty could not be taken on the strength of the bill of entry because the appellant failed to establish a valid endorsement in its favour. The declaration relied on was undated, not shown to have been submitted to Customs, and was inconsistent with the bill of entry, which named Galaxy Paints Ltd. as importer. The claimed high-sea sale before entry into territorial waters was therefore not supported by the record, and mere payment of duty-related amounts by the appellant did not satisfy the legal requirement for availing credit. Denial of credit was upheld. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107645