Sawelson Wholesale Co. v. United States

Ekwall, Judge:

Plaintiff herein imported into the United States a quantity of rum in bottles containing 1 gallon or less, a product of and exported from Cuba on July 28, 1941. The collector of customs at the port of Los Angeles, Calif., assessed regular duty upon this rum at the appropriate rate under' the provisions of paragraph 802 of the Tariff Act of 1930, as modified by the supplemental trade agreement between the United States and the Republic of Cuba, effective December 23, 1939 (54 Stat. 1997). The legality of this assessment is *203not in dispute. However, in addition to the regular duty,…