Edward Deans Importing Co. v. United States

U.S. Customs Court

Edward Deans Importing Co. v. United States

19 Cust. Ct. 113, 1947 Cust. Ct. LEXIS 978

CourtUnited States Customs Court

DecidedJuly 7, 1947

DocketNo. 51838; protest 801134-G (New York)

StatusPublished

This text of 19 Cust. Ct. 113 (Edward Deans Importing 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

Edward Deans Importing Co. v. United States, 19 Cust. Ct. 113, 1947 Cust. Ct. LEXIS 978 (cusc 1947).

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Opinion

Opinion by

Ekwall, J.

It was agreed that of the 11 cases covered by the entry involved, 8 cases remained in bonded warehouse and were withdrawn, duty being paid thereon subsequent to June 3, 1935. The collector in his letter of transmittal states that as to those 8 cases the claim that they are properly dutiable at $2.50 per proof gallon is well founded. In accordance with the agreement of counsel it was held that the 8 cases withdrawn subsequent to June 3, 1935 are properly dutiable as claimed. The protest was sustained to this extent.

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Opinion by

Ekwall, J.

It was agreed that of the 11 cases covered by the entry involved, 8 cases remained in bonded warehouse and were withdrawn, duty being paid thereon subsequent to June 3, 1935. The collector in his letter of transmittal states that as to those 8 cases the claim that they are properly dutiable at $2.50 per proof gallon is well founded. In accordance with the agreement of counsel it was held that the 8 cases withdrawn subsequent to June 3, 1935 are properly dutiable as claimed. The protest was sustained to this extent.

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Bluebook (online)

19 Cust. Ct. 113, 1947 Cust. Ct. LEXIS 978, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edward-deans-importing-co-v-united-states-cusc-1947.