Gallardo v. United States

U.S. Customs Court

Gallardo v. United States

30 Cust. Ct. 438, 1953 Cust. Ct. LEXIS 320

CourtUnited States Customs Court

DecidedApril 29, 1953

DocketNo. 57290; protest 194549-K (San Juan, P. R.)

StatusPublished

This text of 30 Cust. Ct. 438 (Gallardo 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

Gallardo v. United States, 30 Cust. Ct. 438, 1953 Cust. Ct. LEXIS 320 (cusc 1953).

Pincite

Opinion

Opinion by

Johnson, J.

At the trial, Government counsel conceded that in an investigation made by the collector’s office it was ascertained that a mistake had [439]*439been made and that actually no 30-foot bars were imported. In view of the concessions made, the collector was directed to reliquidate the entry and figure the duty on the basis of the weight of a 20-foot bar for the entire shipment and to refund all duties taken in excess.

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Opinion by

Johnson, J.

At the trial, Government counsel conceded that in an investigation made by the collector’s office it was ascertained that a mistake had [439]*439been made and that actually no 30-foot bars were imported. In view of the concessions made, the collector was directed to reliquidate the entry and figure the duty on the basis of the weight of a 20-foot bar for the entire shipment and to refund all duties taken in excess.

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Bluebook (online)

30 Cust. Ct. 438, 1953 Cust. Ct. LEXIS 320, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gallardo-v-united-states-cusc-1953.