United States v. Mussman & Shafer, Inc.

The Government here seeks modification of a judgment entered by the First Division of the United States Customs Court in conformity with its decision, 27 Cust. Ct. 180, C. D. 1367, sustaining in part importer’s protest by which recovery is sought of certain duties assessed and collected by the Collector of Customs at the port of Cincinnati, Ohio, on certain birch plywood imported from Finland.

The merchandise arrived on a ship at the port of New York City on September 16, 1946, and was entered at that port under an I. T. (Immediate Transportation) entry, provided for in section 552 of the…