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

United States Customs Court·Decided July 7, 1947·No. No. 51838; protest 801134-G (New York)·Published

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It was agreed that of the 11 cases covered by the entry involved, 8 cases remained in bonded warehouse and were withdrawn, duty being paid thereon subsequent to June 3, 1935.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 In accordance with the agreement of counsel it was held that the 8 cases withdrawn subsequent to June 3, 1935 are properly dutiable as claimed.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It was agreed that of the 11 cases covered by the entry involved, 8 cases remained in bonded warehouse and were withdrawn, duty being paid thereon subsequent to June 3, 1935.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 In accordance with the agreement of counsel it was held that the 8 cases withdrawn subsequent to June 3, 1935 are properly dutiable as claimed.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.

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

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