Consolidated Produce Co. v. United States

Cline, Judge:

This is a rehearing of a suit against the United States, arising at the port of Los Angeles. The plaintiff protested against the action of the collector of customs in refusing to grant an allowance in duties under section 506 (2) of the Tariff Act of 1930 on decayed tomatoes which were condemned by the health authorities within 10 days after landing and were destroyed. The shipment, consisting of 213,567 pounds of tomatoes, was imported on the vessel Siskiyou on April 6, 1933. The entry is dated April 7, 1933. An examination of the entry shows that an allowance for 4,997 pounds…