United States v. Best Foods, Inc.

The issue we are here called upon to decide is whether the imposition by Presidential Proclamation No. 3084, March 9, 1955, T.D. 53755, of a fee of two cents per pound on an increased peanut quota of 51,000,000 pounds for the remainder of the quota year ending June 22, 1955, was valid. Appellee imported peanuts under the increased quota, paid the fee of two cents per pound in addition to the basic tariff rate of seven cents per pound and protested the added fee of two cents per pound which was exacted on entry of the peanuts it imported.

The Customs Court (C.D. 1945) sustained the protest and…