Saurette v. United States

Keefe, Judge:

This case involves the importation of eleven cases of wines and liquors in the baggage of the plaintiff and his wife. The merchandise was purchased in Cuba. It did not accompany the travelers upon their return to the United States because of transportation difficulties. Upon their arrival a joint baggage declaration was executed including the wines and liquors in question under the $100 exemption clause in paragraph 1798, Tariff Act of 1930, the law in effect upon the date of their arrival, which provides as follows:

Par. 1798. * * * Provided further, That up to but not exceeding…