Sobrinos de Abacal, SL v Administration of Customs

• Jurisdicción: Cuba
• Fecha: 28 Febrero 1956
• Emisor: Corte Suprema (Cuba)

Cuba, Supreme Court.

(Rosell (President); Cantero, Torres, Portela and Miranda.)

Sobrinos de Abacal, S.L.

and

Administration of Customs.

Treaties — Operation and Enforcement of — Relation to Municipal Law — Treaty Enunciating General Principles Subordinated to Subsequent Municipal Legislation — The Law of Cuba.

The Facts.—This was an appeal from a decision of an inferior Court.

Article 3 of the General Agreement on Tariffs and Trade of 1947, brought into operation in Cuba by Decree No. 4169 of December 30, 1947, provides that internal taxes shall not be applied to afford preference to domestic over imported products. Under Article 4 of Decree No. 5122 of 1949, import duties were imposed on certain merchandise. The...