L. A. Importing House v. United States

Cline, Judge; Ekwall, J., concurring in the result:

This case involves a protest against the collector’s exaction of storage charges on certain merchandise held at the appraiser’s stores. When the case was originally before us, we sustained the protest and held that the exaction of storage charges by the collector was illegal (16 Cust. Ct. 1, C. D. 974.) Thereafter, a motion for a rehearing was granted and additional testimony was taken at Los Ángeles on July 10, 1946.

Storage charges had been exacted because of importer’s failure to pay certain additional duties and the collector’s consequent…