Lee Mon Wine & Liquor Co. v. United States

Eicwall, Judge:

Plaintiff in this case imported 450 cases of Chinese wine and entered the same for warehouse at the port of New York. Withdrawals were made on January 18, 1945, December 9, 1947, and June 7, 1948. The entry was liquidated on December 29, 1941, at which time, according to the red-ink notations thereon, customs duty was assessed under the provisions of paragraph 24 of the Tariff Act of 1930 for preparations or compounds, not specially provided for, containing more than 20 per centum and not more than 50 per centum of alcohol. At the time of liquidation, no internal revenue tax…