American Bitumuls Co. v. United States

Richardson, Judge:

The merchandise which is the subject of this protest consists of Boscan (Venezuela) crude oil that was exported from Venezuela and entered at Mobile, Ala. The merchandise was classified under the provisions of 19 U.S.C.A., section 1201, paragraph 1783 (paragraph 1733, Tariff Act of 1930, as amended), and assessed with duty at the rate of y2 cent per gallon under the provisions of 26 U.S.C.A., sections 3420 and 3422 (sections 3420 and 3422, Internal Revenue Code of 1939).

The instant protest was filed against the collector’s refusal to cancel his liquidation of August 29,…