Navailles v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been collected in *18■excess as customs duties upon an importation of tomatoes in their natural state shipped from Cuba. Plaintiff claims that he should have received the benefit of the rate provided for tomatoes under the Cuban Trade Agreement, T. D. 47232, and alleges that the record shows that the shipment arrived prior to March 1, 1937.

The collector of customs at the port of New Orleans assessed duty thereon at the rate of 3 cents per pound less 20 per centum under the…