National Sugar Refining Co. v. United States

Boe, Judge:

Tbe issue to which the court directs its attention herein has its genesis in the Presidential proclamations relating to the duties imposed on sugar imported into the United States under item 155.20, TSUS. On September 21, 1976, Presidential Proclamation 4463, modifying a prior proclamation, increased the duty on sugar imports. Subsequently on October 4, 1976, Presidential Proclamation 4466 was issued providing in part that the provisions of Presidential Proclamation 4463 “* * * shall not be effective with respect to articles exported to the United States before 12:01 a.m. (U.S.…