Connor v. United States

Ekwall, Judge:

Plaintiff in this case seeks recovery of duties assessed and collected at the port of Baltimore, Md., on certain birch plywood imported from Finland, which arrived in the United States October 17, 1946. Duty was assessed thereon at the rate of 25 per centum ad valorem under paragraph 405 of the Tariff Act of 1930, as modified by the reciprocal trade agreement with Finland, embodied in T. D. 48554. On October 24, 1946, the estimated duties having been paid, a delivery permit was issued. However, the record discloses that certain functions, such as measuring, remained to be…