United States v. Mackay

This is an appeal by the Government from the judgment of the United States Customs Court, Third Division (C. D. 986), sustaining a protest filed by appellee. The effect of the judgment is to award recovery of moneys collected as customs duties upon a shipment of fish, known as tullibees, brought into the United States from Canada by railway and entered (consumption entry) for duty assessment at Noyes, Minn., March 17,1941, the assessed duties being paid on that day. The entry was liquidated April 18, 1941. Protest was duly filed based upon the subsequent return of the merchandise to the…