Don W. Snyder Co. v. United States

OliveR, Chief Judge:

The plaintiff in this case imported 50 cartons of white creme de menthe on which customs duties at the rate of $1.25 per gallon under paragraph 802 of the Tariff Act of 1930, as amended, were paid, in addition to internal revenue tax at the rate of $10.50 per gallon under the provisions of section 5001 of the Internal Revenue Code of 1954 (title 26, U.S. Code).

Within the time provided therefor in section 313(c) of the Tariff Act of 1930, as amended, and with compliance with all pertinent customs regulations, the said 50 cartons of creme de menthe were exported for drawback…