Carey & Skinner, Inc. v. United States

JohNson, Judge:

This case involves four stallions imported from Canada on or about October 4,1950, and entered as horses for breeding-purposes, exempt from duty under paragraph 1606 (a) of the Tariff Act of 1930, as amended by chapter 173 of the laws of 1948 (62 Stat. 161). The entry was liquidated free of duty as entered on January 23, 1951. However, pursuant to section 521 of said tariff act, the collector reliquidated the entry on November 9, 1951, on the ground that there was probable cause to believe that the entry was fraudulent. The horses were assessed with duty at 15 per centum ad…