Esso Standard Oil Co. v. United States

Ekwall, Judge:

A cargo of fuel oil and gas enrichment fuel oil was imported from the Netherlands West Indies and entered at the-port of Charleston, S. C., on March 12, 1951. Duty was assessed thereon at the rate of }{ cent per gallon under the provisions of section 3422 of the Internal Revenue Code (26 U. S. C. sec. 3422). Plaintiff filed protest against this assessment claiming the proper rate to be cent per gallon under the terms of the trade agreement with Venezuela (T. D. 50015) and the General Agreement on Tariffs and Trade (T. D.. 51802). It is further claimed on behalf of the plaintiff…