D. & B. Import Corp. v. United States

This is an appeal from a judgment of the United States Customs Court (Third Division) overruling a protest of appellant against the assessment by the collector at the port of New York of duty at 5 dollars per gallon under paragraph 802 of the Tariff Act of 1930 upon certain bottles of Bacardi rum. The rum was imported from Bermuda in two shipments, one on May 15, 1934, and the other on June 14, 1934, and entered in bonded warehouse at the port of New York.

Appellant made various claims in its protest, but by stipulation limited its claims to those hereinafter set forth.

Before the Customs Court…