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

CourtUnited States Customs Court

DecidedJanuary 7, 1954

DocketNo. 57755; protests 208854-K and 208856-K (New York)

StatusPublished

This text of 32 Cust. Ct. 367 (Barbier (Arabian American Oil 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.

Bluebook

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

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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.

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Bluebook (online)

32 Cust. Ct. 367, 1954 Cust. Ct. LEXIS 1736, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barbier-arabian-american-oil-co-v-united-states-cusc-1954.