Acme Watch Co. v. United States

U.S. Customs Court

Acme Watch Co. v. United States

28 Cust. Ct. 377, 1952 Cust. Ct. LEXIS 143

United States Customs Court·Decided January 24, 1952·No. No. 56303; protests 128998-K, etc. (Los Angeles)·Published

Opinion

Opinion by

Ekwall, J.

It was stipulated that the appraisements of the merchandise and the liquidations of the entries were made in the same manner,.under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiffs was sustained. It was further held that legal liquidations should be had which would form the basis for protests in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.

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Opinion by

Ekwall, J.

It was stipulated that the appraisements of the merchandise and the liquidations of the entries were made in the same manner,.under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority the claim of the plaintiffs was sustained. It was further held that legal liquidations should be had which would form the basis for protests in which, should they so desire, the importers may litigate any questions presented by such action under section 514, Tariff Act of 1930.

Acme Watch Co. v. United States, 28 Cust. Ct. 377, 1952 Cust. Ct. LEXIS 143 (cusc 1952).

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Opinion

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