Eccardt v. United States

Ekwall, Judge:

This case involves an importation of champagne from France. It has been submitted upon the official papers, including the collector’s letter of transmittal. From the record as thus made, it is apparent that the collector of customs at the port of entry assessed duty upon the wine at the rate of $2 per gallon under paragraph 803 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 802), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dee. 305, T. D. 51802). The rate of duty on champagne at the date of entry here *346involved, i. e., June 9, 1950, was dependent…