Japan Import Co. v. United States

U.S. Customs Court

Japan Import Co. v. United States

2 Cust. Ct. 836, 1939 Cust. Ct. LEXIS 1643

CourtUnited States Customs Court

DecidedFebruary 8, 1939

DocketNo. 4515; Entry No. 8081

StatusPublished

This text of 2 Cust. Ct. 836 (Japan Import Co. 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

Japan Import Co. v. United States, 2 Cust. Ct. 836, 1939 Cust. Ct. LEXIS 1643 (cusc 1939).

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Opinion

Brown, Judge:

In this case it appears from the record that there was a failure to designate one out of every ten packages. This under the authority of Reap. Dec. 4401 per McClelland, P. J., and United States v. Davis, Sinai Kosher Sausage Factory, 20 C. C. P. A. 305, T. D. 46087, and cases cited, vitiates the appraisement.

Judgment will therefore issue declaring the appraisement appealed from void, which will result in liquidation upon the entered value.

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Brown, Judge:

In this case it appears from the record that there was a failure to designate one out of every ten packages. This under the authority of Reap. Dec. 4401 per McClelland, P. J., and United States v. Davis, Sinai Kosher Sausage Factory, 20 C. C. P. A. 305, T. D. 46087, and cases cited, vitiates the appraisement.

Judgment will therefore issue declaring the appraisement appealed from void, which will result in liquidation upon the entered value.

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Bluebook (online)

2 Cust. Ct. 836, 1939 Cust. Ct. LEXIS 1643, Counsel Stack Legal Research, https://law.counselstack.com/opinion/japan-import-co-v-united-states-cusc-1939.