H. a. Johnson Co. v. United States

Erwall, Judge:

• Plaintiff in this case is seeking a refund of duties assessed on a quantity of Brazil nuts which were found to be inedible. The nuts entered the United States at Pensacola, Fla., from which point they were transported under bond to New York where they were entered for consumption and duty was paid on September 15, 1942. Two entries are involved. The collector of customs assessed duty at the rate of 2/ cents per pound under paragraph 757 of the Tariff Act of 1930, as modified by the Brazilian Trade Agreement (T. D. 48034), upon the quantity represented by the Government…