Federal Seaboard Terra Cotta Corp. v. United States

U.S. Customs Court

Federal Seaboard Terra Cotta Corp. v. United States

23 Cust. Ct. 208, 1949 Cust. Ct. LEXIS 1061

CourtUnited States Customs Court

DecidedNovember 15, 1949

DocketNo. 53724; protest 145571-K (New York)

StatusPublished

This text of 23 Cust. Ct. 208 (Federal Seaboard Terra Cotta Corp. 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

Federal Seaboard Terra Cotta Corp. v. United States, 23 Cust. Ct. 208, 1949 Cust. Ct. LEXIS 1061 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

It appeared that the importer was unable to comply with the regulations by filing a certificate on customs Form 4467 of outward shipment of the films in question. When the protest was called for trial there was no appearance on behalf of the plaintiff. In view of the mandatory requirements of the statute attending the importation of American goods without the payment of duty, judgment was rendered in favor of the defendant.

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Opinion by

Johnson, J.

It appeared that the importer was unable to comply with the regulations by filing a certificate on customs Form 4467 of outward shipment of the films in question. When the protest was called for trial there was no appearance on behalf of the plaintiff. In view of the mandatory requirements of the statute attending the importation of American goods without the payment of duty, judgment was rendered in favor of the defendant.

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Bluebook (online)

23 Cust. Ct. 208, 1949 Cust. Ct. LEXIS 1061, Counsel Stack Legal Research, https://law.counselstack.com/opinion/federal-seaboard-terra-cotta-corp-v-united-states-cusc-1949.