https://www.taxtmi.com/caselaws?id=73031 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. en-us Fri, 15 Jul 1983 00:00:00 +0530 Thu, 26 May 2011 16:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73031 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. Case-Laws Customs Fri, 15 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73031