Paramount Distillers, Inc. v. United States

Johnson, Judge:

The merchandise covered by the entry in this case involves alcoholic beverages. The issue as to the dutiable quantity was before this court under protest 116196-K and was decided favorably to the importer on May 15, 1947, published in 18 Cust. Ct. 197, Abstract 51719. The entry was reliquidated on January 24, 1949, and duty was assessed upon the quantities indicated in the decision of the court.

This action, filed with the collector on February 23, 1949, within 60 days of the reliquidation of the entry by the collector in conformity with the mandate of the court, claims that…