M. M. Scher & Sons, Inc. v. United States

Ekwall, Judge:

This protest is directed against a claimed “exaction” in the sum of $30 demanded by the collector of customs at Baltimore, Md., and paid by the plaintiff on two consumption entries of imported merchandise. Said sum does not represent duties levied against imported merchandise, but is the sum arrived at by the Secretary of the Treasury in mitigation of the penalty fixed by law under the provisions of section 592 of the Tariff Act of 1930 (19 U. S. C. § 1592). The facts as they appear from the record are that the two importations involved were entered at the values set forth on…