Henry Clay & Bock & Co. v. United States

EKwall, Judge:

This is an action brought under the provisions of section 514 of the Tariff Act of 1930 (19 U. S. C. sec. 1514) by a manufacturer of cigars made from leaf tobacco imported from Cuba. The cigars were manufactured in a bonded (class 6) warehouse. In the process of manufacture, certain wastes occurred, viz, stems, ■sweepings, and dust, which were destroyed under customs supervision. The importer, the plaintiff herein, was required to pay duty upon the entire quantity of tobacco imported. Plaintiff claims that allowance should have been made for the wastes destroyed. Such claim is…