Tapscott's H. A. Gogarty, Inc. v. United States

EKwall, Judge:

This is a suit against the United States in which it is claimed that an allowance in duties should have been made under the provisions of section 506 (1) of the Tariff Act of 1930 for merchandise alleged to have been abandoned by the importer and destroyed. The Government contends that the plaintiffs have failed to comply with the provisions of that section, and the regulations issued thereunder, and are thus not entitled to any relief.

The pertinent provision of the Tariff Act of 1930 is as follows:

SEC. 506. ALLOWANCE FOR ABANDONMENT AND DAMAGE.

Allowance shall be made in the…