COMMONWEALTH OIL REFINING COMPANY v. UNITED STATES

C.D. 4248; Protests 64/8081, etc.

330 F.Supp. 598 (1971)

COMMONWEALTH OIL REFINING COMPANY, Inc. v. UNITED STATES.

United States Customs Court, First Division.

August 10, 1971.


Attorney(s) appearing for the Case

Thatcher, Proffitt, Prizer, Crawley & Wood, New York City (Robert S. Stitt and George W. Taliaferro, Jr., New York City, of counsel), for plaintiff.

L. Patrick Gray III, Asst. Atty. Gen. (Bernard J. Babb, New York City, trial attorney), for defendant.

Before WATSON, MALETZ, and NEWMAN, Judges.


WATSON, Judge:

These protests, consolidated for the purpose of trial, place in issue the classification of merchandise described as gas oil imported from Venezuela and entered at the port of Ponce, Puerto Rico during the period of 1962 through 1968. The merchandise imported between November 28, 1962 and August 31, 1963 was permitted entry free of duty pursuant to paragraph 1733 of the Tariff Act of 1930. The merchandise was, however, assessed with an import tax of...

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