Refund claim timing and U.K. origin proof accepted where origin and insurance evidence were duly furnished.

Refund claims based on actual insurance charges and preferential duty for U.K.-origin imports were accepted as timely where the invoice and bill of entry disclosed origin at clearance, the certificate of origin was later produced, and evidence of the insurance charges was furnished. On that factual basis, the claim was treated as sufficiently supported and within time, and relief followed on both counts.

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Issues: Whether the appellants' claim for refund based on actual insurance charges and assessment at the preferential rate of duty for goods imported from the U.K. was made within time and was liable to be allowed.

Analysis: The record showed that the invoice and bill of entry disclosed the origin of the goods at the time of clearance, the certificate of origin was subsequently produced, and evidence relating to actual insurance charges had also been furnished. On this basis, the claim was treated as having been made in time and as sufficiently supported.

Conclusion: The claim was held to be within time and the appeal was allowed on both counts, with consequential relief.

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