H. L. Moore Drug Exchange v. United States

U.S. Customs Court

H. L. Moore Drug Exchange v. United States

50 Cust. Ct. 272, 1963 Cust. Ct. LEXIS 3894

CourtUnited States Customs Court

DecidedApril 22, 1963

DocketNo. 67616; protest 62/6964 (New York)

StatusPublished

This text of 50 Cust. Ct. 272 (H. L. Moore Drug Exchange 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

H. L. Moore Drug Exchange v. United States, 50 Cust. Ct. 272, 1963 Cust. Ct. LEXIS 3894 (cusc 1963).

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Opinion

Opinion toy

Johnson, J.

At the trial, it was stipulated that at the time of liquidation there was no compliance with the applicable customs regulations, but that said regulations have now been complied with, to the extent that part of the merchandise, worth $7,000, consisted of American goods returned. Accordingly, the claim of the plaintiff was sustained, and the collector was directed to reliquidate the entry and refund all duty taken upon such part of the merchandise as is worth $7,000.

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Opinion toy

Johnson, J.

At the trial, it was stipulated that at the time of liquidation there was no compliance with the applicable customs regulations, but that said regulations have now been complied with, to the extent that part of the merchandise, worth $7,000, consisted of American goods returned. Accordingly, the claim of the plaintiff was sustained, and the collector was directed to reliquidate the entry and refund all duty taken upon such part of the merchandise as is worth $7,000.

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Bluebook (online)

50 Cust. Ct. 272, 1963 Cust. Ct. LEXIS 3894, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-l-moore-drug-exchange-v-united-states-cusc-1963.