Cosmos Shipping Co. v. United States

U.S. Customs Court

Cosmos Shipping Co. v. United States

22 Cust. Ct. 293, 1949 Cust. Ct. LEXIS 1529

CourtUnited States Customs Court

DecidedApril 26, 1949

DocketNo. 53067; protest 133568-K (New York)

StatusPublished

This text of 22 Cust. Ct. 293 (Cosmos Shipping 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

Cosmos Shipping Co. v. United States, 22 Cust. Ct. 293, 1949 Cust. Ct. LEXIS 1529 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

At the trial the collector’s memorandum was moved in evidence and the case submitted. An examination of .said memorandum showed that an error had been made by the surveyor in reporting the weight of 14 bales of thread waste. The surveyor’s amended report showed a gross weight for these 14 bales as 3,696 instead of 3,896, as previously reported. In view of the evidence presented, the collector was directed to reliquidate the entry-assessing duty at the appropriate rate upon the basis of 3,696 pounds, rather than 3,896 pounds, and to make refund accordingly.

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Opinion by

Johnson, J.

At the trial the collector’s memorandum was moved in evidence and the case submitted. An examination of .said memorandum showed that an error had been made by the surveyor in reporting the weight of 14 bales of thread waste. The surveyor’s amended report showed a gross weight for these 14 bales as 3,696 instead of 3,896, as previously reported. In view of the evidence presented, the collector was directed to reliquidate the entry-assessing duty at the appropriate rate upon the basis of 3,696 pounds, rather than 3,896 pounds, and to make refund accordingly.

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Bluebook (online)

22 Cust. Ct. 293, 1949 Cust. Ct. LEXIS 1529, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cosmos-shipping-co-v-united-states-cusc-1949.