Kolmar, Inc. v. United States

Keefe, Judge:

This case involves the quantity of whisky upon which duty is properly assessable. The importation consists of bourbon and rye whiskies, each imported in 15 barrels. The importer makes various claims in the protest, none of them being waived, although the claim mainly relied upon is that “it is not right nor legal to assess duty upon merchandise which never arrived in this country and which never was imported.” The collector assessed duty in accordance with article 817 of the Customs Regulations of 1931, at $5 per proof gallon, prescribed in paragraph 802 of the Tariff Act of…