Esso Standard Oil Co. v. United States

U.S. Customs Court

Esso Standard Oil Co. v. United States

41 Cust. Ct. 322

CourtUnited States Customs Court

DecidedJuly 15, 1958

DocketNo. 62177; protests 302774-K and 320434-K (New York)

StatusPublished

This text of 41 Cust. Ct. 322 (Esso Standard Oil 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

Esso Standard Oil Co. v. United States, 41 Cust. Ct. 322 (cusc 1958).

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Opinion

Opinion by

Wilson, J.

It was stipulated that 144,532 gallons of naphthenic acid, weighing 8.155 pounds per gallon and appraised at 9 cents per pound, were imported on the entry the subject of protest 302774-K and that 100,395 gallons, weighing 8.166 pounds per gallon and appraised at 9 cents per gallon, were imported on the entry the subject of protest 32043-DK. In accordance therewith, it was held that the merchandise covered by protest 302774-K is subject to duty at [323]*3236J4 percent under paragraph 1, as modified, supra, on a dutiable value of $106,079, together with the applicable internal revenue tax, and the merchandise covered by protest 320434-K on a dutiable value of $73,784.30, together with the applicable internal revenue tax.

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Opinion by

Wilson, J.

It was stipulated that 144,532 gallons of naphthenic acid, weighing 8.155 pounds per gallon and appraised at 9 cents per pound, were imported on the entry the subject of protest 302774-K and that 100,395 gallons, weighing 8.166 pounds per gallon and appraised at 9 cents per gallon, were imported on the entry the subject of protest 32043-DK. In accordance therewith, it was held that the merchandise covered by protest 302774-K is subject to duty at [323]*3236J4 percent under paragraph 1, as modified, supra, on a dutiable value of $106,079, together with the applicable internal revenue tax, and the merchandise covered by protest 320434-K on a dutiable value of $73,784.30, together with the applicable internal revenue tax.

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Bluebook (online)

41 Cust. Ct. 322, Counsel Stack Legal Research, https://law.counselstack.com/opinion/esso-standard-oil-co-v-united-states-cusc-1958.