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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