Preferential customs duty requires an express claim and timely proof of origin; mere declaration in the Bill of Entry is insufficient.

Preferential customs duty for U.K.-origin goods required an express claim at the time of entry for home consumption, supported by proof of origin within the prescribed period under the applicable trade agreement rules. Mere mention of the country of origin in the Bill of Entry was not enough because that column is used in all import cases and does not by itself invoke preferential treatment. Where the certificate of origin was produced only after the time limit and was not obtained with due diligence, the refund claim for differential duty was not maintainable and rejection of the claim was upheld.

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Issues: Whether the importer was entitled to assessment at the preferential rate of customs duty for U.K.-origin goods and to refund of the differential duty when no specific claim for preferential assessment was made at the time of entry and the certificate of origin was produced beyond the prescribed period.

Analysis: Rule 6 of the United Kingdom India Trade Agreement Rules, 1939 required the owner of the goods, at the time of entry for home consumption, to claim the preferential rate and, where proof of origin was not immediately available, to produce the necessary application and satisfaction evidence within six months from payment of duty. The mere entry of the country of origin in the Bill of Entry was not treated as a claim for preferential assessment because that column was meant to be filled in all import cases and did not by itself invoke the preferential regime. The certificate of origin was also not obtained or furnished with due diligence and was submitted after the prescribed period.

Conclusion: The claim for preferential assessment and refund was not maintainable, and the order of rejection was upheld in favour of Revenue.

Final Conclusion: The importer failed to satisfy the conditions for preferential customs treatment and refund under the applicable trade agreement rules.

Ratio Decidendi: A preferential duty claim must be expressly made at the time of entry and supported by proof of origin within the prescribed period; mere declaration of origin in the import document does not amount to such a claim.

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