D. & B. Import Corp. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duties assessed by the collector of customs at the port of New York on Bacardi rum. The merchandise was imported from Bermuda on February 28, 1934, and entered for warehouse. In the liquidation of the entry the collector assessed duty thereon at $5 per gallon under paragraph 802 of the Tariff Act of 1930 plus $2 per gallon under the Liquor Taxing Act of 1934. Part of the importation was exported without entering the commerce of the United States and no duty was assessed thereon, part…