Dunnington & Arnold, Inc. v. United States
42 Cust. Ct. 372
United States Customs Court·Decided May 13, 1959·No. No. 63039; protest 327635-K (New York)·Published
Opinion
Opinion by
In accordance with stipulation of counsel that the merchandise involved consists of a Mercedes Benz automobile imported as unaccompanied baggage for the account of a nonresident of the United States; that the collector assessed duty on said automobile for the reason that the record showing the arrival of the nonresident in the United States had not been located; that such record has now been established; and that the automobile is properly entitled to free entry, the claim of the plaintiff was sustained.
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Dunnington & Arnold, Inc. v. United States, 42 Cust. Ct. 372 (cusc 1959).
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