Barbier (Arabian American Oil Co.) v. United States

U.S. Customs Court

Barbier (Arabian American Oil Co.) v. United States

32 Cust. Ct. 367, 1954 Cust. Ct. LEXIS 1736

United States Customs Court·Decided January 7, 1954·No. No. 57755; protests 208854-K and 208856-K (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial, it appeared that duty was assessed upon the film for the reason that the regulations were not complied with. The missing documents were admitted in evidence, together with the memoranda of the collector, stating that the regulations were now complied with and had not the period within which the collector may review his liquidations expired, the film would have been admitted free of duty. On the record presented, the claim of the plaintiff was sustained.

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Opinion by

Johnson, J.

At the trial, it appeared that duty was assessed upon the film for the reason that the regulations were not complied with. The missing documents were admitted in evidence, together with the memoranda of the collector, stating that the regulations were now complied with and had not the period within which the collector may review his liquidations expired, the film would have been admitted free of duty. On the record presented, the claim of the plaintiff was sustained.

Barbier (Arabian American Oil Co.) v. United States, 32 Cust. Ct. 367, 1954 Cust. Ct. LEXIS 1736 (cusc 1954).

Pincite

32 Cust. Ct. 367 (Barbier (Arabian American Oil Co.) v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.