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

United States Customs Court·Decided June 20, 1951·No. No. 55691; protests 167466-K, etc. (Philadelphia)·Published

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.

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

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Opinion

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