F. J. Benkart & Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover a sum of money paid as customs duties upon an importation of seed potatoes from Canada, entered at the port of New York. The ground of complaint is that the importer was compelled to pay a higher rate of duty upon his merchandise because of the fact that the entry papers were released too late by the entry division of the customhouse to enable him to make payment of duty on November 30, 1936, at which time the lower rate was in effect.

*467' The facts as they appear from tbe record are that duty was…