American Express Co. v. United States
31 Cust. Ct. 287, 1953 Cust. Ct. LEXIS 1127
Procedural entryThis page is a short order in American Express Co. v. United States. Read the opinion of the Court — 28 Cust. Ct. 583 →
United States Customs Court·Decided November 5, 1953·No. No. 57600; protest 201848-K (New York)·Published
Opinion
Opinion by
At the trial, the certificate in question was admitted in evidence as exhibit 1 and the collector’s memorandum accompanying the protest as exhibit 2. The collector states in his memorandum that the protest was timely, that the certificate of registration was attached thereto, and that, in such circumstances, “Duty should therefore only be assessed on the value of the repairs.” In view of the evidence presented, the claim of the plaintiff was sustained.
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American Express Co. v. United States, 31 Cust. Ct. 287, 1953 Cust. Ct. LEXIS 1127 (cusc 1953).
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