J. J. Distributing Co. v. United States

Johnson, Judge:

The merchandise involved in these cases, consolidated during the course of the trial, consists of saccharin, imported from Mexico, and entered at the port of Houston in October 1946. It was assessed with duty by the collector at 45 per centum ad valorem and 7 cents per pound under paragraph 28 of the Tariff Act of 1930. Plaintiffs claim that it is entitled to entry free of duty under paragraph 1615 of said tariff act, as amended by the Customs Administrative Act of 1938, as American goods returned.

According to the collector’s reports, the claim of free entry was denied on…