Schenley Distilleries, Inc. v. United States

Johnson, Judge:

The question at issue in this case involves the quantity of alcoholic beverages upon which the collector assessed duty in reliquidating the entry in conformity with a decision and judgment of this court. The plaintiff claims that the collector should have assessed duty only upon the quantity subject to the imposition of internal revenue tax by reason of the amendment of paragraph 813 of the Tariff Act of 1930 by Public Law 612, approved June 8, 1948.

At the trial of this case counsel for the plaintiff contended that in reliquidating the entry pursuant to the judgment order of…