Sabine Transportation Co. v. United States

Evans, Judge:

This is an action against the United States wherein the plaintiff seeks to recover certain sums of money claimed to have been unlawfully collected as customs duties upon an importation of wire rope that entered the United States at the port of Houston, Tex. The collector assessed duty upon the merchandise at the rate of 35 per centum ad valorem under the provisions of paragraph 316 of the Tariff Act of 1930. The plaintiff makes no contest upon the classification of the merchandise.

The entry was filed on September 4, 1936. On December 15, 1937, the importer tendered to the…