Joseph E. Seagram & Sons, Inc. v. United States

Appellant brought suit in the United States Customs Court to recover a sum of money alleged to have been unlawfully'exacted by the Collector of Customs of the port of Indianapolis, Ind., in assessing' and collecting customs duty on ten shipments of whisky imported from Canada to the subport of Lawrenceburg, Ind.

The trial was held in Indianapolis and judgment was entered against appellant by the Third Division of the said court. Prom that judgment this appeal was taken.

It appears that the shipments involved herein were entered at Lawrenceburg at various times between February and June, 1938.…