Barnett International Forwarders, Inc. v. United States

U.S. Customs Court

Barnett International Forwarders, Inc. v. United States

33 Cust. Ct. 299, 1954 Cust. Ct. LEXIS 615

CourtUnited States Customs Court

DecidedJune 23, 1954

DocketNo. 58215; protest 203093-K (New York)

StatusPublished

This text of 33 Cust. Ct. 299 (Barnett International Forwarders, Inc. 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

Barnett International Forwarders, Inc. v. United States, 33 Cust. Ct. 299, 1954 Cust. Ct. LEXIS 615 (cusc 1954).

Pincite

Opinion

Opinion by

Johnson, J.

It was stipulated that the film in question was assessed for duty by reason of the fact that the title of the film was declared as being “Only the Valiant” while it was, in fact, “The Enforcer”; that by reason of this fact the importer had failed to file the correct affidavits required by the Customs Regulations of 1943, then in effect; that said certificates have since been filed with the collector and that had said affidavits been in his possession at the time of the review of the protest, the merchandise would have been granted free entry under paragraph 1615, supra; and that the issues are similar to those involved in Abstract 57104. In accordance with stipulation of counsel and following the decision cited, the claim of the plaintiff was sustained.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Johnson, J.

It was stipulated that the film in question was assessed for duty by reason of the fact that the title of the film was declared as being “Only the Valiant” while it was, in fact, “The Enforcer”; that by reason of this fact the importer had failed to file the correct affidavits required by the Customs Regulations of 1943, then in effect; that said certificates have since been filed with the collector and that had said affidavits been in his possession at the time of the review of the protest, the merchandise would have been granted free entry under paragraph 1615, supra; and that the issues are similar to those involved in Abstract 57104. In accordance with stipulation of counsel and following the decision cited, the claim of the plaintiff was sustained.

Cite This Page — Counsel Stack

Bluebook (online)

33 Cust. Ct. 299, 1954 Cust. Ct. LEXIS 615, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barnett-international-forwarders-inc-v-united-states-cusc-1954.