Victor Importing Co. v. United States

Johnson, Judge:

This controversy arises by reason of an importation of four cases of glass beads on strings, upon which duty was assessed at the rate of 45 per centum ad valorem under the provisions *41of paragraph 1503 of the Tariff Act of 1930. The claim relied upon by the plaintiff is that duty was illegally assessed upon the merchandise invoiced as being in case number 123, which was the case designated by the collector of customs for public stores' examination. When the truckman sought to deliver such case to the appraiser’s stores from the pier, it was found to be empty when examined by…