Customs duty rate follows the first presentation of the Bill of Entry, even if it is later corrected and re-presented.

For customs assessment, the rate of duty is determined by the date of first presentation of the Bill of Entry. Where the Bill of Entry was initially presented and registered, a later return for correction and subsequent re-presentation did not shift the relevant date for duty purposes. The operative effect is that corrected re-presentation does not alter the original presentation date, so duty remains linked to that first filing date.

---

---

Issues: Whether the rate of customs duty was to be determined by the date on which the Bill of Entry was first presented, or by the later date on which the corrected Bill of Entry was represented.

Analysis: The original cargo declaration and register entries showed that the Bill of Entry had in fact been presented and registered on the earlier date, after which it was returned for correction and later re-presented. In customs law, the relevant date for determining duty is the date of presentation of the Bill of Entry, and a return for correction does not shift that date to the date of re-presentation.

Conclusion: The later date of re-presentation did not govern the duty payable. The claim for assessment at the earlier duty rate was rejected, and the issue was decided against the assessee.

Ratio Decidendi: For customs assessment, the rate of duty is fixed with reference to the date of first presentation of the Bill of Entry, and correction followed by re-presentation does not alter that relevant date.

---