Bjelland, Lange & Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, C. D. 1187, overruling appellant’s protest claiming that herring oil added to and imported with Norwegian sild sardines was not subject to an additional tax of 1}{ cents per pound as “fish oil” under the provisions of the Internal Revenue Code, 26 U. S. C. § 2490 and § 2491 (a), as modified by the trade agreement with Iceland, T. D. 50956.

*54The invoice described the imported goods as 1,217 cases of Crown Brand Norwegian smoked sild sardines and 1,227 cases of Congress Brand Norwegian smoked sild sardines.…