Marianao Sugar Trading Corp. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, in which the importer seeks to establish that the Customs Court erroneously denied its claim for a twenty per cent reduction in the amount of a tax imposed under the provisions of the Sugar Act of 1937 [26 U. S. C. sec. 3500] on importations of refined sugar from Cuba. Marianao Sugar Trading Corporation v. United States, 29 Cust. Ct. 275, C. D. 1481.

*237In its opinion, the court below, speaking through Judge Ekwall, presented this introduction which we adopt as accurate and concise: “Plaintiff [importer]…