American Express Co. v. United States

Eicwall, Judge:

Plaintiff in this case protests the action of the collector of customs at the port of Chicago, Ill., in assessing duty upon a quantity of fish which was condemned by the Food and Drug Administration. In the brief filed on behalf of the plaintiff it is claimed that refund of the duty should be made under authority of section 558 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, and under section 15.5 of the Customs Regulations of 1943.

The facts as they appear from the record are as follows. A consumption entry of 918 boxes of frozen cod fillets was…