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

United States Customs Court·Decided April 22, 1963·No. No. 67616; protest 62/6964 (New York)·Published

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.

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

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50 Cust. Ct. 272 (H. L. Moore Drug Exchange v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.