Gallardo v. United States

U.S. Customs Court

Gallardo v. United States

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

United States Customs Court·Decided April 29, 1953·No. No. 57290; protest 194549-K (San Juan, P. R.)·Published

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.

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

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