International Brands, Inc. v. United States
This text of 42 Cust. Ct. 278 (International Brands, Inc. 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.
Opinion
Opinion by
At the trial, the official papers, including the collector’s memorandum, were received in evidence. An examination of the memorandum shows that one case did not arrive at Los Angeles and that duties and taxes were assessed on the New York warehouse entry. On the record presented and following Abstract 61245, the collector was directed to refund all duty and tax on the one case of merchandise which did not arrive in Los Angeles.
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42 Cust. Ct. 278, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-brands-inc-v-united-states-cusc-1959.