Peat Import Corp. v. United States

Evans, Judge:

This is an action against the United Statés wherein the plaintiff seeks to recover a sum of money claimed to have been unlawfully exacted as customs duties at the port of New York on an importation of peat moss shipped from Germany to this country. The collector of customs assessed duty at 50 cents per ton under the provisions of paragraph 1548 of the Tariff Act of 1930. The importer claims that the merchandise is entitled to be entered free of duty under the provisions of paragraph 1685 of the same act. We quote the provisions of the statute involved herewith.

Pab. 1548.' Peat…