J. D. Smith Interocean, Inc. v. United States

¡Ford, Judge:

This action involves a joint trial of seven cases listed in schedule A, annexed hereto and made a part hereof. The cases arise from four separate shipments of a petroleum derivative variously described on the invoices as “Unfinished Heavy Naphtha,” “Heavy Unfinished Naphtha” or “Unfinished Naphtha.” The merchandise was produced in the Virgin Islands and shipped by Hess Oil Virgin Islands Corp. Entries were made in the names of two customhouse brokers for the account of several oil companies or directly jn the name of the importer of record.

The merchandise involved was classified…