Cornet Stores v. Azie Taylor Morton, Treasurer of the United States

Between August 16, 1971 and December 20,1971, pursuant to Presidential Proclamation No. 4074, plaintiffs were required to pay an additional 10 percent ad valorem duty on the dutiable merchandise they imported into the United States. The validity of that Proclamation was tested in United States v. Yoshida International, Inc., 526 F.2d 560 (C.C.P.A.1975), and Alcan Sales v. United States, 534 F.2d 920 (C.C.P.A.), cert. denied, 429 U.S. 986 , 97 S.Ct. 506 , 50 L.Ed.2d 598 (1976). The Court of Customs and Patent Appeals upheld the imposition of this import duty surcharge as an exercise of the power delegated to the President by section 5(b) of the Trading with the Enemy Act, 50 U.S.C. App. § 5(b). In the wake of Yoshida and Alcan, plaintiffs sued in the district court for recovery of the import surcharges they had paid, relying primarily on the jurisdictional provisions of section 9 of that Act. The district court held that the matter was within the exclusive jurisdiction of the Customs Court. Plaintiffs appeal; we affirm. This court finds itself in accord with the conclusion reached by the only other court to address the precise issue presented. Henry Pollak, Inc. v. Blumenthal, 444…