Elder v. United States

U.S. Customs Court

Elder v. United States

24 Cust. Ct. 445, 1950 Cust. Ct. LEXIS 1910

CourtUnited States Customs Court

DecidedApril 27, 1950

DocketNo. 54285; protest 118113-K (Los Angeles)

StatusPublished

This text of 24 Cust. Ct. 445 (Elder 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

Elder v. United States, 24 Cust. Ct. 445, 1950 Cust. Ct. LEXIS 1910 (cusc 1950).

Pincite

Opinion

Opinion by

Ekwall, J.

This case is before the court on the merits, a motion to dismiss made on the part of the Government having been denied (H. H. Elder & Co. v. United States, 20 Cust. Ct. 61, C. D. 1084). In denying the motion, it was held that the failure of a liquidator to follow certificates of analyses made [446]*446by the Federal-State Seed Laboratory constituted “clerical error” wxtmn the meaning of that term as used in section 514, Tariff Act of 1930 (19 U. S. C. §1514). It being conceded by counsel for the Government that the entry should have been liquidated in accordance with the percentages of the various types of seeds in the shipment, as shown by the certificates of the Federal-State Seed Laboratory (United States Department of Agriculture), attached to the consular invoices as collective exhibit 2, the claim of the plaintiff was sustained.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Ekwall, J.

This case is before the court on the merits, a motion to dismiss made on the part of the Government having been denied (H. H. Elder & Co. v. United States, 20 Cust. Ct. 61, C. D. 1084). In denying the motion, it was held that the failure of a liquidator to follow certificates of analyses made [446]*446by the Federal-State Seed Laboratory constituted “clerical error” wxtmn the meaning of that term as used in section 514, Tariff Act of 1930 (19 U. S. C. §1514). It being conceded by counsel for the Government that the entry should have been liquidated in accordance with the percentages of the various types of seeds in the shipment, as shown by the certificates of the Federal-State Seed Laboratory (United States Department of Agriculture), attached to the consular invoices as collective exhibit 2, the claim of the plaintiff was sustained.

Cite This Page — Counsel Stack

Bluebook (online)

24 Cust. Ct. 445, 1950 Cust. Ct. LEXIS 1910, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elder-v-united-states-cusc-1950.

Opinion

Related

Cite This Page — Counsel Stack