https://www.taxtmi.com/caselaws?id=165943 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. en-us Tue, 11 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 14:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165943 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. Case-Laws Customs Tue, 11 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165943