New England Fish Co. v. United States

Keefe, Judge:

In this action the importer seeks to recover certain customs duties assessed and paid upon two shipments of halibut which were reliquidated under the provision of section 521 of the Tariff Act of 1930. The plaintiff claims that the halibut were properly free under paragraph 1730 (a) and that the reliquidations were illegal, null, and void on the grounds that there was no probable cause for the collector to believe that there was fraud in the case.

It is apparent from the record before us that certain halibut were received from the fishing vessel Tahoma on July 23, 1934, and April…