2009 (7) TMI 332

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..... 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 - E/256/2003 .....

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..... ent of Additional Duty of Customs. 2. We have heard both sides. 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 (Appe .....

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