Brunei Japanese Occupation 1944 (11 May) $3 on 1c black, type 2 handstamp in orange-red on unoverprinted 1024-37 1c black, SGJ20a.
Three separate handstamps were used to apply the overprint. One for the top line, one for the bottom and the third for the two central characters.
A fine mint example with original gum.
One of the great Japanese Occupation Rarities.
Accompanied with a British Philatelic Association (BPA) certificate of authenticity (1999) for pair of which this is the left-hand stamp.
The SG catalogue price is £11,000.