Maple Leaf Petroleum, Ltd. v. United States

The First Division of the United States Customs Court overruled appellant’s protests and sustained the action of the Collector of Customs in assessing a tax of cent per gallon on certain importations of so-called petroleum fuel oil, which assessment was made pursuant to the provisions of subsections (a) and (c) (4) of section 601 of the Revenue Act of 1932. The appellant’s protests claimed that the merchandise was entitled to free entry under paragraph 1616, Tariff Act of 1930, as American goods returned. From the judgment of the trial court, appellant has appealed here.

The pertinent…