United States v. Holler

This case is a companion of Appeal No. 4250, styled United States v. E. E. Holler, decided concurrently, 28 C. C. P. A. (Customs) 105, C. A. D. 132. Certain factual differences render separate decisions necessary.

In this case, as in that, the Government appealed from the judgment of the United States Customs Court, Third Division, one judge dissenting, sustaining protests filed to recover moneys paid as duties upon certain importations of fish brought into the United States from Mexico and entered at the port of Nogales, Ariz. Twenty-five protests are involved, the suits having been…