Balfour, Guthrie & Co. v. United States

Rosenstein, Judge:

The merchandise involved in the five protests herein1 consists of peanuts exported from the Philippines and entered at Seattle, Washington in April and May 1955. The collector, in liquidating entries 5543 and 5915 herein on August 13,1955 and entry 5659 on February 29,1956, assessed the merchandise with a fee of two cents per pound pursuant to Presidential Proclamation No. 3084, dated March 9, 1955, T.D. 53755.2 This proclamation was subsequently declared invalid insofar as it imposed a fee in United States v. The Best Foods, Inc., 47 CCPA 163, C.A.D. 751 (1960), which, per…