United States v. American Sponge & Chamois Co.

DISSENTING OPINION

Bland, Judge:

Crude sponges imported in bales were reported by the appraiser to the collector as not being marked in accordance with the provisions of section 304 (a) of the Tariff Act of 1922. The collector required the importer to mark the bales before delivery of the goods, but did not require any marking, stamping, branding, or labeling of the sponges. The collector imposed a 10 per cent extra duty on the appraised value of the goods, which action the importer protested. The United States Customs Court reluctantly sustained the protest, ordered a reliquidation, and a…