August F. Stauff & Co. v. United States

U.S. Customs Court

August F. Stauff & Co. v. United States

24 Cust. Ct. 398, 1950 Cust. Ct. LEXIS 1762

CourtUnited States Customs Court

DecidedMarch 21, 1950

DocketNo. 54137; protest 133506-K (New York)

StatusPublished

This text of 24 Cust. Ct. 398 (August F. Stauff & Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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August F. Stauff & Co. v. United States, 24 Cust. Ct. 398, 1950 Cust. Ct. LEXIS 1762 (cusc 1950).

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Opinion

[399]*399Opinion by

Lawrence, J.

At the trial plaintiff's witness testified that the engine parts listed on pages 1 and 2 of commercial invoice No. 78566, attached to the entry herein, are for the same type of machines, namely, Bolinder vertical diesel engines, weighing less than 2,500 pounds. It appeared from the record that the parts listed on page 1 of the commercial invoice were returned by the collector at the rate here claimed, but as to the engine parts enumerated on page 2 of said invoice, a continuation sheet, the collector assessed duty applicable to parts of engines weighing more than 2,500 pounds. The evidence submitted by the plaintiff not having been controverted the claim of the plaintiff was sustained as to the items enumerated on page 2 of commercial invoice No. 78566.

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[399]*399Opinion by

Lawrence, J.

At the trial plaintiff's witness testified that the engine parts listed on pages 1 and 2 of commercial invoice No. 78566, attached to the entry herein, are for the same type of machines, namely, Bolinder vertical diesel engines, weighing less than 2,500 pounds. It appeared from the record that the parts listed on page 1 of the commercial invoice were returned by the collector at the rate here claimed, but as to the engine parts enumerated on page 2 of said invoice, a continuation sheet, the collector assessed duty applicable to parts of engines weighing more than 2,500 pounds. The evidence submitted by the plaintiff not having been controverted the claim of the plaintiff was sustained as to the items enumerated on page 2 of commercial invoice No. 78566.

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Bluebook (online)

24 Cust. Ct. 398, 1950 Cust. Ct. LEXIS 1762, Counsel Stack Legal Research, https://law.counselstack.com/opinion/august-f-stauff-co-v-united-states-cusc-1950.