Glazer's Wholesale Drug Co. v. United States

DoNLON, Judge:

The merchandise involved in this case consists of beer, imported from Holland and entered at the port of Houston on June 10, 1957. The entry was liquidated on November 19, 1957, and duty and internal revenue tax assessed. The protest is directed against the collector’s failure to demand the return to customs custody of 490 cases under the provisions of section 8.26(a) of the Customs Regulations, on the ground that the merchandise was received in bad order, with labels missing, as required by Regulation No. 7, Internal Revenue Service Code of Federation Regulations, title 27,…