Dan Malloy Co. v. United States

Johnson, Judge:

The merchandise involved in this case consists of sponges imported from Greece on or about December 28, 1946, entered for consumption at the port of Philadelphia for the account of the plaintiff. The entry was not liquidated until June 30, 1953, at which time duty was assessed at the rate of 15 per centum ad valorem under paragraph 1545 of the Tariff Act of 1930, on the *316basis of 1,284 pounds of sponges. It is claimed that duty was assessed on too great a weight on the ground that the merchandise contained excessive moisture.

At the trial, Dan J. Malloy appeared on behalf of the…