Central Watch Materials & Supply Co. v. United States

U.S. Customs Court

Central Watch Materials & Supply Co. v. United States

27 Cust. Ct. 259, 1951 Cust. Ct. LEXIS 862

CourtUnited States Customs Court

DecidedJune 20, 1951

DocketNo. 55691; protests 167466-K, etc. (Philadelphia)

StatusPublished

This text of 27 Cust. Ct. 259 (Central Watch Materials & Supply 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

Central Watch Materials & Supply Co. v. United States, 27 Cust. Ct. 259, 1951 Cust. Ct. LEXIS 862 (cusc 1951).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the appraisement of the merchandise and the liquidation of . the entries were made in the same manner, under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority it was held that a legal liquidation should be had which would form the basis for a protest in which, should they so desire, the importers may litigate any question presented by such action under section 514, Tariff Act of 1930.

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Opinion by

Ekwall, J.

It was stipulated that the appraisement of the merchandise and the liquidation of . the entries were made in the same manner, under facts and circumstances the same in all material respects, as the appraisement and liquidation in The Gruen Watch Company v. United States (24 Cust. Ct. 101, C. D. 1216). In accordance with stipulation and following the cited authority it was held that a legal liquidation should be had which would form the basis for a protest in which, should they so desire, the importers may litigate any question presented by such action under section 514, Tariff Act of 1930.

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Bluebook (online)

27 Cust. Ct. 259, 1951 Cust. Ct. LEXIS 862, Counsel Stack Legal Research, https://law.counselstack.com/opinion/central-watch-materials-supply-co-v-united-states-cusc-1951.

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