Back

H.E Heacock Co. Vs. Insular Collector Of Customs 037 Phil 970

H.E HEACOCK CO., plaintiff-appellant, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellee.

G.R. No. 11615 | 1918-04-01

D E C I S I O N


JOHNSON, J .:

This appeal presents two important questions.

First. Are movements of watches, imported from Switzerland into the United States, and there placed in cases and later imported to the Philippine Islands, subject to the payment of duty?

Second. Must the Collector of Customs pay interest on the amount of duty illegally collected, which has been paid under protest, when he is ordered by the courts to return the same?

The lower court answered each of these questions in the affirmative. From that conclusion the importer appealed.

The facts in the present case have been stipulated. (See Bill of Exceptions, pp....