V. Casazza & Bro. v. United States

This is an appeal by the importers from a judgment of the United States Customs Court, Third Division, which overruled their protests which claimed that certain whisky was assessed for duty at, too high a rate because it was not taxed under the proper tariff act.

The merchandise involved consisted of whisky brought into this country in October and November 1921, during the life of the tariff act of 1913. The whisky was seized by the Government and was not *186released to the importers until after the passage of tbe Tariff Act of 1930, under which it was assessed for duty. The importers claim that…