2009 (7) TMI 332 - AT - Customs

The challenge of the Revenue in this appeal is to the extension of credit taken on the strength of a certificate issued by the Appraising Officer. - We find there is no dispute that Additional Duty of Customs was charged and paid by the assessees and, therefore, they were entitled to take credit of the Additional Duty of Customs paid. There was no other route open to the importers except obtaining the certificate from the Appraising Officer and, therefore, the Commissioner (Appeals) has rightly held that credit of Additional Duty of Customs paid is admissible to the importers and hence there is no ground to interfere with the impugned order

Summary

The Revenue challenged the extension of credit of Rs. 49,332/- based on a certificate issued by the Appraising Officer. The Tribunal upheld that the importers were entitled to take credit of the Additional Duty of Customs paid, as there was no other route available to them. The appeal was rejected.