Parmentier's Roses v. United States

Johnson, Judge:

The merchandise involved in this case consists of nursery stock imported from England on or about April 19, 1955. Except for a portion destroyed under customs supervision, duty was assessed on the entire shipment at 12% per centum ad valorem under paragraph 754 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. Estimated duty in the sum of $48.45 had been paid, and an additional amount of $30.68 was assessed and collected. Plaintiff claimed that it had suffered a 50 per centum loss on the shipment and, therefore, protested the…