J. T. Steeb & Co. v. United States

Ekwall, Judge:

This case involves the legality of the assessment of additional duty under section 489 of the Tariff Act of 1930, upon merchandise imported and entered for consumption during the years 1939 and 1940, and liquidated during the- year 1954. Plaintiff claims that such assessment was illegal for the reason that said section, insofar as it authorized such assessment, was repealed by section 18 of the Customs Simplification Act of 1953 (67 Stat. 507, 517).

No brief was filed by the plaintiff. Defendant contends in the brief filed by counsel that the Government’s right to additional…