British American Importation Co. v. United States

Johnson, Judge:

The protest in this case involves the quantities of certain distilled spirits upon which customs duties should be assessed. By timely amendment to the pleadings, it was further claimed that the customs duties should have been assessed upon the same quantities as used in the assessment of internal revenue taxes by reason of the provisions of Public Law 612, approved June 8, 1948, amending paragraph 813 of the Tariff Act of 1930.

At the trial, it was agreed between counsel for both sides that the quantities of distilled spirits covered by the four entries herein upon which the…