John T. Bill Co. v. United States

GARRETT, Presiding Judge.

In this appeal from the judgment of the United States Customs Court, Third Division, there are involved two protests of importers (the cases having been consolidated for trial) by which they seek to recover such duties as were assessed as countervailing duties upon merchandise described as bicycle parts imported from Germany. The merchandise covered by protest No. 557514—G was entered July 6, 1931 and that covered by protest No. 747844 — G May 18, 1934. The issue involved in both protests is identical.

The merchandise was classified under paragraph 371 of the Tariff…