Moral Re-Armament, Inc. v. United States

Maletz, Judge:

Plaintiff, Moral Ee-Armament, Inc., imported certain photographic film from Switzerland upon which customs duties were assessed by the government under paragraph 1551 of the Tariff Act of 1930, as amended. Plaintiff paid these duties and now seeks their recovery in this action, claiming that it is an organization covered by paragraph 1631(a) of the free list of the Tariff Act of 1930 (19 U.S.C. (1958 ed.) §1201) and that the film should, therefore, have been admitted free of duty. At the time of the importation paragraph 1631 provided as follows:(a) Any society or institution…