Paramount Distillers, Inc. v. United States

Ekwall, Judge:

Plaintiff herein imported at the port of Tampa, Fla., on January 23, Í944, a quantity of what is described on the invoice as Cuban cane spirits, consisting of 90 barrels. This merchandise was shipped in bond to Cleveland, Ohio, where it was entered for warehouse on February 14, T944-. Duty was assessed at the appropriate rate under paragraph 802, Tariff Act of 1930, as amended, and in addition an internal revenue tax was assessed under section 2800, Internal Revenue Code. Plaintiff does not contest the applicability of the provisions of the statutes in question as to 88 of the…