Josebra Co. v. United States

Eicwall, Judge:

These cases, which have been consolidated, are directed against the basis upon which internal revenue taxes were assessed upon importations of alcoholic beverages and also the rate of such tax. By amendments to the pleadings, it is claimed that refund of customs duties should be made on such quantities of the merchandise as were found to be in excess of the quantities assessed with internal revenue taxes. This latter claim is made under the provisions of paragraph 813 of the Tariff Act of 1930, as amended by section 32 of the Customs Administrative Act of 1938, and Public Law…