Linhart v. United States

Cline, Judge:

This is an action against the United States in which the plaintiff seeks to recover a portion of the money paid as customs duties upon importations of candied orange slices imported at the port of New York. The collector of customs at that port assessed duty at the rate of 25 per centum ad valorem under the provisions of paragraph 752 of the Tariff Act of 1930 as modified by the Trade Agreement with France (T. D. 48316). Plaintiff, the importer of the commodity, claims that duty should have been assessed at 1 cent per pound, the rate provided for in paragraph 743 of the same law…