Trans-Delta Corp. v. United States

Oliver, Chief Judge:

This case relates to certain black suede kid leather imported from Mexico and entered for consumption on June 15, 1949. At the time of entry, estimated duty was deposited under paragraph 1530 (c) of the Tariff Act of 1930, at the rate of 10 per centum ad valorem, for leather imported to be used in the manufacture of footwear. In the liquidation of the entry, however, duty was assessed on the merchandise at the rate of 25 per centum ad valorem by reason of the failure of the importer to produce an affidavit of use of the leather in the manufacture of footwear within 3 years…