Dyson Shipping Co. v. United States

U.S. Customs Court

Dyson Shipping Co. v. United States

32 Cust. Ct. 434, 1954 Cust. Ct. LEXIS 1922

United States Customs Court·Decided March 25, 1954·No. No. 57942; protests 978267-G and 978701-G (New York)·Published

Opinion

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the items marked “A” consist of goatskins similar in all material respects to those the subject of United States v. Winograd Bros., Inc. (32 C. C. P. A. 153, C. A. D. 302), and that the items marked “B” consist of kidskin plates the same as those involved in Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.

Ford, J., concurred. Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra, only so far as the items marked “B” are concerned.

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Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the items marked “A” consist of goatskins similar in all material respects to those the subject of United States v. Winograd Bros., Inc. (32 C. C. P. A. 153, C. A. D. 302), and that the items marked “B” consist of kidskin plates the same as those involved in Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.

Ford, J., concurred. Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra, only so far as the items marked “B” are concerned.

Dyson Shipping Co. v. United States, 32 Cust. Ct. 434, 1954 Cust. Ct. LEXIS 1922 (cusc 1954).

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Opinion

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