Joseph Behr & Sons, Inc. v. United States

JohnsoN, Judge:

This case involves six protests, consolidated at the trial', covering three entries of tractor parts, drums, and other articles imported from the Philippine Islands in January and February 1950, entered as “Foreign Excess Property imported under Public Law 152, 81st Congress & in conformity with the provisions of Dept, of Commerce authorization dated 11/2/49. American Goods Returned.” The items were assessed with duty at 15 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as machinery…