COTONIFICIO BUSTESE, S. A. v. MORGENTHAU

No. 7682.

121 F.2d 884 (1941)

COTONIFICIO BUSTESE, S. A. v. MORGENTHAU, Secretary of the Treasury, et al.

United States Court of Appeals for the District of Columbia.

Decided April 28, 1941.


Attorney(s) appearing for the Case

Dean Hill Stanley, of Washington, D. C., and Thomas M. Lane, of New York City, for appellant.

Edward M. Curran, U. S. Atty., and John L. Laskey, Asst. U. S. Atty., both of Washington, D. C., for appellee.

Before GRONER, Chief Justice, and VINSON, and RUTLEDGE, Associate Justices.


RUTLEDGE, Associate Justice.

Appellant sought below an order directing the Secretary of the Treasury to reconsider a petition for remission or mitigation of a customs exaction, alleged to be a "penalty" within the meaning of 19 U.S. C.A. § 1618. The Secretary had held that the exaction was a "duty," not a "penalty," and therefore that he had no authority under the statute to remit or mitigate it. Accordingly, he refused to consider or determine whether the circumstances...

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