Jensen v. United States

38 Cust. Ct. 413

• Court: United States Customs Court
• Decided: February 20, 1957
• Docket: No. 60506; protest 60725-K (Pembina)
• Status: Published

Opinion

Opinion by

Mollison, J.

In accordance with stipulation of counsel that the lumber is similar in all material respects to that the subject of United States v. F. W. Myers & Co., Inc. (24 C. C. P. A. 156, T. D. 48640) and F. W. Myers & Co., Inc. v. United States (73 Treas. Dec. 714, T. D. 49530), the claim of the plaintiff was sustained as to all of the entries in question, except entry 911-A. The collector was directed to reliquidate the entries on the basis of the actual number of board feet of planed, tongued, and/or grooved lumber imported, as shown on the invoices and/or the entries covered by the said protests, or as may be calculated arithmetically from the information shown thereon. The protest, having been abandoned as to entry 911-A, was dismissed as to that entry.