Ti Hang Lung v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, overruling the protest of the importer by which recovery is sought of monies assessed and collected by the Collector of Customs at the port of San Francisco, Calif., as an internal revenue tax upon merchandise invoiced as “rice wine (Pak Nor Mi),’’ *149imported from China. It was entered for warehouse on December 2, 1941. The entry was liquidated June 16, 1942.

At the trial of the case no original evidence was introduced respecting the exact nature of the particular merchandise involved, but the importer called…