E. Dillingham, Inc. v. United States

Keefe, Judge.

This case involves the duty assessed by the collector upon a pedigreed Holstein bull. The plaintiff imported the bull in question together with three Jersey cows and two calves. All of the animals were originally passed as free of duty under paragraph 1606, act of 1930, as being imported specially for breeding purposes, and the entry was liquidated upon that basis. However, within 2 years from the date of entry a reliquidation was ordered under authority of section 521 on the ground that the collector had probable cause for believing that the entry was fraudulent. Upon…