International Brands, Inc. v. United States

U.S. Customs Court

International Brands, Inc. v. United States

42 Cust. Ct. 278

United States Customs Court·Decided February 10, 1959·No. No. 62741; protest 216441-K (New York)·Published

Opinion

Opinion by

Johnson, J.

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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Opinion by

Johnson, J.

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.

International Brands, Inc. v. United States, 42 Cust. Ct. 278 (cusc 1959).

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