Preferential customs assessment can be inferred from a contemporaneous certificate of origin filed with the Bill of Entry.

An implied claim for preferential customs assessment may be inferred when the Bill of Entry is filed with a contemporaneous certificate of origin, because that filing shows the importer sought preferential treatment at the assessment stage. Where the documentary support is otherwise complete, a defect relied on by the lower authority does not by itself justify denial of the preferential rate. On that basis, the rejection of preferential duty was set aside and the importers were granted relief.

---

---

Issues: Whether the importers had made an implied claim for preferential assessment at the time of filing the Bill of Entry and were entitled to duty at the preferential rate on the basis of the certificate of origin.

Analysis: The invoice itself carried the certificate of origin when the Bill of Entry was filed, indicating that the claim for preferential treatment was made at the assessment stage. In view of the supporting certificate and the earlier precedent relied upon, the defect relied on by the lower authority did not justify denial of preferential assessment.

Conclusion: The claim for preferential rate of duty was accepted and the rejection order was set aside.

Final Conclusion: The appeal was allowed and the importers obtained relief from the denial of preferential customs duty.

Ratio Decidendi: An implied claim for preferential assessment can be inferred from the contemporaneous filing of a certificate of origin with the Bill of Entry, entitling the importer to the preferential rate when the claim is otherwise supported.

---