Wm. Dixon, Inc. v. United States

Opinion by

Mollison, J.

The court noted that the involved merchandise was imported and entered on December 7, 1949, at which time T. D. 49753 was no longer in effect, and that the rate in effect at that time was 7)4 percent under paragraph 13, as modified by the General Agreement on Tariffs and Trade (T. D. 51802). It was held that “There is ample authority, however, to the effect that in cases such as the present, wherein the plaintiff has indicated the correct paragraph under which claim is made and the ascertainment of the correct rate to be applied under that paragraph is not in issue, the…