BERCUT-VANDERVOORT & CO. v. UNITED STATES

C. D. 1877; Protest No. 192781-K.

151 F.Supp. 942 (1957)

BERCUT-VANDERVOORT & CO., Inc. v. UNITED STATES.

United States Customs Court Third Division.

April 30, 1957.


Attorney(s) appearing for the Case

Lawrence & Tuttle, San Francisco, Cal. (George R. Tuttle, San Francisco, Cal., of counsel), for plaintiff.

George Cochran Doub, Asst. Atty. Gen. (Richard E. FitzGibbon, William J. Vitale, Mollie Strum, Richard H. Welsh, Alfred A. Taylor, Jr., and Samuel D. Spector, New York City, trial attorneys), for defendant.

Before JOHNSON, DONLON, and FORD, Judges.


JOHNSON, Judge.

The merchandise involved in this case consists of 90-proof London dry gin, exported from Holland on July 25, 1951, placed in Foreign Trade Zone No. 3 at San Francisco, and entered for consumption at the port of San Francisco on August 19, 1952. It was assessed with duty at the rate of $1.25 per proof gallon under paragraph 802 of the Tariff Act of 1930, 19 U.S.C.A. § 1001, par. 802, as modified by the General Agreement on Tariffs and Trade, T...

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