John Alban & Co. v. United States

U.S. Customs Court

John Alban & Co. v. United States

22 Cust. Ct. 233, 1949 Cust. Ct. LEXIS 1326

CourtUnited States Customs Court

DecidedFebruary 1, 1949

DocketNo. 52864; protest 102938-K (New York)

StatusPublished

This text of 22 Cust. Ct. 233 (John Alban & 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

John Alban & Co. v. United States, 22 Cust. Ct. 233, 1949 Cust. Ct. LEXIS 1326 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

In accordance with stipulation of counsel that certain cheese is similar in all material respects to that the subject of Scaramelli v. United States (9 Cust. Ct. 270, C. D. 706), Abstract 42146, and Abstract 48269, it was held that an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings on the outside of the cheese. It was further stipulated that the Sardo cheese involved is the same as that the subject of Abstract 48853. [234]*234It was therefore held that 25 cases of Sardo cheese out of lot marked 5151/200 are properly dutiable at 5 cents per pound, but not less than 25 percent ad valorem, under paragraph 710, as modified by the trade agreement with Argentina (T. D. 50504).

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Opinion by

Johnson, J.

In accordance with stipulation of counsel that certain cheese is similar in all material respects to that the subject of Scaramelli v. United States (9 Cust. Ct. 270, C. D. 706), Abstract 42146, and Abstract 48269, it was held that an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings on the outside of the cheese. It was further stipulated that the Sardo cheese involved is the same as that the subject of Abstract 48853. [234]*234It was therefore held that 25 cases of Sardo cheese out of lot marked 5151/200 are properly dutiable at 5 cents per pound, but not less than 25 percent ad valorem, under paragraph 710, as modified by the trade agreement with Argentina (T. D. 50504).

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Bluebook (online)

22 Cust. Ct. 233, 1949 Cust. Ct. LEXIS 1326, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-alban-co-v-united-states-cusc-1949.

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