Cities Service Oil Co. v. United States

Mollison, Judge:

Counsel for the parties in the above-entitled case have submitted the same for decision upon a stipulation of fact. It appears that the merchandise consists of crude petroleum imported into the United States from Venezuela. The petroleum arrived and was landed and delivered to the importer on or before December 31, 1951, under special permit for delivery authorized by section 448 (b), Tariff Act of 1930. Formal entry and payment of estimated duties took place on January 2, 1952.

The merchandise was assessed with tax or duty at the rate of J4 cent per gallon under sections 3420…