E. Leitz, Inc. v. United States

U.S. Customs Court

E. Leitz, Inc. v. United States

42 Cust. Ct. 413

CourtUnited States Customs Court

DecidedJune 16, 1959

DocketNo. 63176; protests 268090-K, 268091-K, and 252920-K (New York)

StatusPublished

Cited by1 cases

This text of 42 Cust. Ct. 413 (E. Leitz, Inc. 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

E. Leitz, Inc. v. United States, 42 Cust. Ct. 413 (cusc 1959).

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Opinion

Opinion by

Oliver, C. J.

On the agreed facts, protest 268090-K was dismissed as to the items marked “B,” covered by entries 865418 and 21183, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U.S.C. § 2636(d)). The items marked “C,” stipulated to consist of parts of photographic cameras similar in all material respects to the merchandise involved in Manca, Inc. v. United States (38 Cust. Ct. 271, C.D. 1874), were held dutiable at 20 percent under paragraph 1551, as claimed.

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Opinion by

Oliver, C. J.

On the agreed facts, protest 268090-K was dismissed as to the items marked “B,” covered by entries 865418 and 21183, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U.S.C. § 2636(d)). The items marked “C,” stipulated to consist of parts of photographic cameras similar in all material respects to the merchandise involved in Manca, Inc. v. United States (38 Cust. Ct. 271, C.D. 1874), were held dutiable at 20 percent under paragraph 1551, as claimed.

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42 Cust. Ct. 413, Counsel Stack Legal Research, https://law.counselstack.com/opinion/e-leitz-inc-v-united-states-cusc-1959.

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