Westway Trading Corp. v. United States

Bob, Judge:

The plaintiff has filed a motion for summary judgment contesting the imposition of duty imposed pursuant to item 155.20, TSUS, as modified by Presidential Proclamation 4463, upon merchandise consisting of approximately 7,000 long tons of raw sugar exported from Peru and entered at the Port of Baltimore, Md., on November 2, 1976. A protest to the assessment was filed by the plaintiff which was denied by the Customs Service.

The defendant has filed a cross-motion for summary judgment contending that the duty assessed by the District Director of Customs is correct and that,…