Waitt & Bond, Inc. v. United States

Garrett, Chief Judge,

delivered tbe opinion of tbe court:, Appellant bere seeks reversal of tbe judgment rendered by tbe Third Division of tbe United States Customs Court in conformity with its decision, C. D. 1113 (reported in 20 Cust. Ct. 224), overruling tbe protest of appellant whereby recovery is sought of a portion of tbe duties assessed and collected by tbe Collector of Customs at tbe port of New York upon 70 packages of stemmed filler tobacco imported from Cuba and entered for warehouse June 26, 1942.

We quote tbe following from tbe brief on behalf of tbe Government:

Under the Tariff Act…