FLAGSTAFF LIQUOR COMPANY v. United States

NEWMAN, Judge:

Defendant has moved for summary judgment and dismissal of this civil action, brought pursuant to 28 U.S.C. § 2632(a) (1970).

Plaintiff, a wholesaler of domestic and imported wines, spirits and alcoholic beverages, imported from Great Britain 3,660 cases of “Beefeater Dry Gin”, which were entered for warehousing at the New York region subport at Perth Amboy, New Jersey on December 17, 1968. The 3,660 cases were assessed with duty under the provision for “gin” in item 168.35 of the Tariff Schedules of the United States, and additionally were assessed with an internal revenue tax as…